diff --git "a/reports/chunks/Namayingo District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Namayingo District Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Namayingo District Local Government Report of the Auditor General,2023.chunks.json" @@ -0,0 +1 @@ +{"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"}}, {"content": "Primary", 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syusw", "metadata": {"headings": [{"headings_0": {"content": "A\u0131na 3|dw! sluswW Alina ad ayuaw An ad syusw", "page": 43, "level": 1}}, {"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": "p p p", "metadata": {"headings": [{"headings_0": {"content": "A\u0131na 3|dw! sluswW Alina ad ayuaw An ad syusw", "page": 43, "level": 1}}, {"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": "90T", "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}}], "page": 43, "document_name": "Namayingo District Local Government Report of the Auditor 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": []} \ No newline at end of file