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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \n'o N THE FINANCIAL STATEMENTS OF NTUNGAMO DISTRICT LOCAL", "metadata": {"headings": [[]], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGMAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGMAL", "page": 1, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "copy", "metadata": {"headings": [{"headings_0": {"content": "copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGMAL", "page": 1, "level": 2}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGMAL", "page": 1, "level": 2}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ un", "metadata": {"headings": [{"headings_0": {"content": "\\ un", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ra eee  \neee ere yeercen eee", "metadata": {"headings": [{"headings_0": {"content": "\\ un", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auen iii", "metadata": {"headings": [{"headings_0": {"content": "Auen iii", "page": 2, "level": 2}}, {"headings_1": {"content": "\\ un", "page": 2, "level": 3}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pans", "metadata": {"headings": [{"headings_0": {"content": "pans", "page": 2, "level": 3}}, {"headings_1": {"content": "Auen iii", "page": 2, "level": 2}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 cmc er ca tae rst cei seco tere", "metadata": {"headings": [{"headings_0": {"content": "pans", "page": 2, "level": 3}}, {"headings_1": {"content": "Auen iii", "page": 2, "level": 2}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BET", "metadata": {"headings": [{"headings_0": {"content": "BET", "page": 2, "level": 3}}, {"headings_1": {"content": "pans", "page": 2, "level": 3}}], "page": 2, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i EEE EEE \nKEY AUDIT MATTERS...  \n1 nn skis ha a innen anne san \n1.0 Implementation ofthe Approved Budget  \n1 uses nn ann \n2.0 Maragement ofthe Gavernmenft Salary Payrdl...uu  \n5 nennen nun \nBPs Or TE  \n8 enews eee ene \n3.0 Change in Accounting Treatment for Non-eurrent Assets...  \n8 eu ann \nepic: ee 8 4.0 Implementation of Key Government Grants/Programmes ........nnneeneneneen 8 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant.............eeeeeeen 8 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program  \niT ................ \n4.3 Education Development Grant... eseusevesesssssessseussesuvsuevevseseseestasstsesenenateees 14 \n44 Mere SAIS IMI GACION  \n16 ..nncesoxnsarccannnsncannenmennnnnnosnen sis sdbiinsiiit iadihik dh SU62 th dannii iensnxonesaannanantnmnannnnsnd \n45 Review of Health Facilities in the Distiet  \n18 u eue an cemnmamnmaia meen \nOTHER INFORMATION nn nennen naTNURRaN RANA HUEY 19 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........::ccessseteesereeeee 20 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............0... 20 \nOTHER REPORTING RESPONSIBILITIES  \n21 vcr \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION J. .cccssccossssovsssseresesseseserennens 21 \n5.0 Implementation of the Parish Development Model .............  \n21 cc cecesseseeesesesseseestensseateneaens \na  \n29 ap ene cern ce RSE Ee SENSE", "metadata": {"headings": 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"metadata": {"headings": [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}], "page": 3, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \nBy EP\u00dcBBr epuRBA \nUT Ep We. \nSWIH - 7 eo", "metadata": {"headings": [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}, [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}], [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}], [{"headings_0": {"content": "Ud RE u", "page": 3, "level": 4}}, {"headings_1": {"content": "\u00a3207", "page": 3, "level": 2}}]], "page": 3, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T\u2014 |", "metadata": {"headings": [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], "page": 3, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \nREPORT OF-:THE AUDITOR GENERAL -  \nON THE FINANCIAL STATEMENTS OF NTUNGAMO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Ntungamo District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Ntungamo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}, [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}]], "page": 3, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Ntungamo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.76,886,082,356 out of which UGX. 70,157,051,255 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}, [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}], [{"headings_0": {"content": "T\u2014 |", "page": 3, "level": 1}}, {"headings_1": {"content": "Ud RE u", "page": 3, "level": 4}}]], "page": 4, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "T\u2014 |", "page": 3, "level": 1}}], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX  \nUGX  \n\\| 1 Recurrent (Wage) 47,663,343,000 44,663,343,136  \n94 \n2 Recurrent (Non-wage) 22,318,189,356 17,812,751,509  \n80 \n3 Development 6,904,550,000 7,680,956,610  \n111", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "T\u2014 |", "page": 3, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "T\u2014 |", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "T\u2014 |", "page": 3, "level": 1}}]], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ Total", "metadata": {"headings": [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "76,886,082,356 70,157,051,255 \\| 91 \\| \nOut of the total warrants of UGX.70,157,051,255, I reviewed the utilisation of warrants worth UGX.49,289,175,182 (70%) as shown in the table below; \nSn Details  \nActual expenditure Cumulative Cumulative %age (UGX) Actual out of total \nWage expenditure (Payroll audit/FS- audit) \nexpenditure  \nwarrants 43,492,482,438  \n43,492,482,438 \n2 Theme area-PDM expenditure 507,179,751  \n43,999,662,189  \natidited  \n3 Focus area-Education grant - 506,202,287  \n63 Formerly SFG 44,505,864,476  \n4 Focus area-Microscale irrigation 1,000,565,613  \nprojects \n65 45,506,430,089 \n5 Focus area-UGIFT (Infrastructure) 2,445,709,665  \n68", "metadata": {"headings": [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "[ Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E 47,952,139,754 4", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Focus area-Water development grant  \n696,999,912  \n(Piped water, and Rural water and  \n48,649,139,666 69 Sanitation grant)  \nZ Outputs/activities under budget 640,035,516 \nNo\\_ Observation \u2018Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect local I advised the revenue of UGX.1,747,511,385 however; by the end of the year, only Accounting Officer UGX.705,768,144 had been collected representing a 40% \\| to devise strategies performance. The summary is in the table below;  \nof mobilizing revenue in all viable Approved Actual Variance sources and address budget Collections \nthe challenges that Tax 394,843,000 321,120,868 73,722,132 affect revenue Revenues collection to 2 Non-Tax 1,352,671,385 384,647,276 968,024,109 improve the local Revenues  \nrevenue 1,747,511,385 \\| 705,768,144 1,041,743,241 performance. \nThe DLG over collected revenue from LST and miscellaneous revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nActivi Purpose of the un- Budget ty implemented activities Amount \nLow local Reven \\|e Co-funding of development 962,257,269 revenue ue projects of the district.  \ncorrected mobili \\|e Monitoring of projects at  \nzation  \nboth lower LLG and HLG.  \ne Supports implementation of  \ngovernment  \nprojects  \nespecially in LLG. \nThe under collection of local revenue was attributed to the following; \ne Slow recovery of the economy from the COVID 19 effects which has affected collections from trading licenses.  \nFailure to revalue properties for property tax.  \ne \nThe Accounting Officer explained that this was due to failure to collect revenue as anticipated. \n1.2 Performance of GOU warrants  \nI advised the The entity had an approved budget of UGX.76,886,082,352 from the Accounting Officer various programmes out of which UGX.70,157,051,255 was warranted to roll over the resulting into a shortfall of UGX.6,729,031,097 representing 91% affected activities performance. for implementation", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}, [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}]], "page": 5, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ": No \\| Observation \u201c --Recommendation The Accounting Officer attributed this to budget cuts by MoFPED. L 1.3 Utilization of Warrants I advised the Out of the total warrants of UGX.70,157,051,255 availed during the Accounting Officer year, UGX.68,814,092,551 was utilized by the entity resulting in under- to rollover the utilized warrants of UGX.1,342,958,704 representing utilization of 98% unimplemented as shown in Appendix 2(c) activities to the next financial year and The warrants that were not utilized were meant for the following key always utilise funds activities that were partially or not implemented at all. Refer to in accordance with Appendix 2(d) the warranted funds. The Accounting Officer explained that the activities would be implemented in the subsequent year. 1.4 Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled seven (07) outputs with a total of twenty-five (25) activities. I noted the following; All Seven (07) outputs with twenty-five (25) activities had clear performance indicators and targets as summarized in the table below; Table showing performance indicators and targets \\| Category No. No of \\| No. of No of, Expenditur % of of activi Activiti activiti\\} e Amount Qua outputs out tiesin es with es (UGX) Bn ntifi puts the clear cati sam outpu perfor t clea on pled ts mance perfor of indicat outp ors and uts targets Fully 2 25 0 8,321,653,5 100 No Observation -\\|-Recommendation = e One (01) output with two (02) activities worth implemented should UGX.2,437,044,447 was partially implemented. be rolled over to the e All the Outputs were implemented. Details in Appendix next financial year. 3(a), 3(b) Table showing performance indicators and targ ets Categor No. No of No. of No of Expenditure y of of activi Activi activi Amount (UGX) outputs ties in ties ties the fully partia outpu imple lly ts ment imple ed ment ed 5,884,609,117", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}, [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}]], "page": 7, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Nyabihoko seed secondary school\n2. Construction of maternity ward at Rukoni-West heath centre.", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], "page": 8, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the activities were ongoing and they would be complete in the current year. \n1.6 \nDelivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Service Delivery under URF,  \nI sampled three (03) out of five (05) activities with a total expenditure of UGX.538,388,000. Refer to Appendix 4. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNtungamo DLG had a wage budget of UGX.44,663,343,138, out of which UGX.43,492,482,438 was utilised for the period under review. Below is a summary of the key findings from the special audit. \nNo \u2014 Observation", "metadata": {"headings": [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}, [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}], [{"headings_0": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}, {"headings_1": {"content": "[ Total", "page": 5, "level": 3}}]], "page": 8, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "__| Recommendation", "page": 9, "level": 3}}, {"headings_1": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget  \nThe District had an approved wage budget of UGX.37,558,516,075 I  \nadvised the and obtained supplementary funding of UGX.7,104,827,063 Accounting Officer to resulting into a revised wage budget of UGX.44,663,343,138 which request for re-voting of was all warranted.  \nthe funds and clear any Out of the total warrants, UGX.43,492,482,438 was utilized by the outstanding", "metadata": {"headings": [{"headings_0": {"content": "__| Recommendation", "page": 9, "level": 3}}, {"headings_1": {"content": "E 47,952,139,754 4", "page": 5, "level": 3}}], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "salary", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG resulting : : un-utilized > of arrears \nto avoid a their in warrants UGX.1,170,860,698  \nS\u00e9eunnulation representing utilization of 97% as summarized in the table below  \n\\\\ \nand details in Appendix 6; \nAppro Supplem Revised Warrant Payments Unspent  \nved entary Budget s UGX. UGX. Balance UGX. Budge UGX. UGX.  \nt UGX.  \n37,558, 7,104,827 44,663,34 44,663,34 43,492,482, 1,170,860,698 516,07 ,063 3,138 3,136 438  \n5  \n\\| From the analysis, I noted the following; \ne There was an under absorption of UGX.1,170,860,698  \ne The supplementary funding of UGX.7,104,827,063 was not fully utilized. \nThe Accounting Officer explained that this was due to late release of funds \n2.2 Validation of employees on the entity payroll  \nI advised the The District had 3562 employees on the IPPS payroll of which 3431 Accounting Officer to (96%) were fully verified, 02 (0.1%) not verified, and 129 (3.6%) undertake  \nthe \ndid not show up.", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}, [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}], [{"headings_0": {"content": "salary", "page": 9, "level": 3}}, {"headings_1": {"content": "__| Recommendation", "page": 9, "level": 3}}]], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition, 32 individuals had not accessed the payroll by end of e Initiate a process June, 2023. These were captured as records in \nof deleting these new  \nmy  \nnames on the \naccounted: for--by the Accounting Officer as being away for  \nup of the affected genuine reasons which included study leave abroad, staff staff \nshould \nwho had no National IDs at the time of validation. \nimmediately be made", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}, [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}], [{"headings_0": {"content": "following;", "page": 9, "level": 2}}, {"headings_1": {"content": "salary", "page": 9, "level": 3}}]], "page": 9, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], "page": 10, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "management so as ii. 66 employees were confirmed to have exited the District due to have them to: death, dismissal, abscondment, retirement, transfer of access the payroll. service, and those who are known to the Accounting Officer but failed to appear for validation without justification. e To engage the affected staff and ensure that employee records iii) 57 employees did not appreat for the head count and are duly updated coiuld not be accounted for by the Accounting Officer . these and brought to the indiduals have not been considred on the validated payroll. attention of the Ministry of Public d) 32 individuals whose names were not on the District\u2019s payroll Service within a by June 2023, appeared for the validation exercise. These specified timeline individuals were included on the validated payroll, upon for appropriate en confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that there were 3,406 employees who are active on the payroll at the same time on the staff lists. 2.3 Inconsistencies in Employee Details I advised the A total of 402 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA engage the affected on the National IDs. The information is critical in the identification staff and ensure that of an individual. employee records are duly updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of the Ministry retirement procedures. Where the errors in dates of birth increase of Public Service within the length of service, it may lead to the irregular extension of a specified timeline for employee service. appropriate action. The Accounting officer explained the affected officers were requested to reconcile their dates of birth on the national identity cards and Ministry of Public Service on individual basis as per public service standing orders circular. \\| 2.4 Review of the Entity Staff Establishment During the audit, I undertook procedures to review the I advised the completeness and relevancy of the entity establishment and noted Accounting Officer to that the entity did not have an approved and costed staff engage the District establishment for primary, secondary and tertiary institutions while Service Commission, the staff structure for health facilities issued by Ministry of Health the Ministry of Public was not incorporated into the district approved", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}, [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}], [{"headings_0": {"content": "by", "page": 10, "level": 3}}, {"headings_1": {"content": "following;", "page": 9, "level": 2}}]], "page": 10, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 11, "level": 1}}, {"headings_1": {"content": "by", "page": 10, "level": 3}}], "page": 11, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water 2030. \nSN Category \\| Activity  \n. Planned Actual .. . .  \nquantity  \nquanti 1 Rural Water and Construction of rain water 10  \n10 Sanitation Sub-Grant harvesting tanks  \n(traditional  \n17 component)  \n2  \n2 Piped Water Sub-  \n2  \nGrant (UgIFT Drilling of production wells 2  \n2 component) Rehabilitation of Bwongyera GFS 1 1 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 11, "level": 1}}, {"headings_1": {"content": "by", "page": 10, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 11, "level": 1}}, {"headings_1": {"content": "by", "page": 10, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 11, "level": 1}}, {"headings_1": {"content": "by", "page": 10, "level": 3}}]], "page": 11, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], "page": 12, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], "page": 12, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations  \nI noted the following areas where management had commendable performance;  \nI noted that the entity received all the budgeted funds worth UGX.682,185,000 oe  \nand all the funds that were utilised.  \nThe district budget and departmental work plans had no variances between the o  \nbudgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant.  \n7 out of 7 (100%) projects in the water grant work plan were in the approved oe  \nDistrict five-year development plan and were eligible projects.  \no I noted that water was equitably distributed according to the ranking carried out.  \noe All procurements were done on time and procurement guidelines were followed.  \no All projects designs were approved by the MOWE and the projects were recorded in the Assets Register.  \nAll the funds spent were fully accounted for.  \noe  \nQuarterly reports were prepared and submitted.  \noe  \nWater was tested and found human consumable.  \neo \n4.1.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \n4.1.2.2 Appraisal of planned projects  \nMy interviews with management and review of documents revealed that the entity undertook desk and field appraisals for all the projects as evidenced by activity reports, analysis sheets, environmental and social management plans. I however noted that there was no proof of land ownership/consent of land offer obtained. \nAs a result, UGX.682,185,000 was spent on investments located on land not owned by the District which could lead to litigations and ineffective service delivery. \nThe Accounting Officer explained that the community was willing to give the source of water but not the consent to ownership of land in fear of giving the away their land. \nI advised the Accounting Officer to sensitize local communities through local leaders about the need for ownership as required by the Water Development Grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 12, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 11, "level": 1}}]], "page": 12, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 13, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 12, "level": 1}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.2.3 Special Consideration of Seed Schools and Health Centers.  \nI noted that only 3 out 5 (60%) of the ongoing UGFIT projects (seed schools and health center upgrades) had been provided with water sources that were accessible by the local community. As detailed below; \nS/N UGIFT Project Water source place Community Audit  \nand status (name) and Conclusion water accessibility to  \ns status  \n1 Nyabihoko Seed Nyabubare protected Students and Project considered Secondary School spring and public community under water grant latrine at Kanyampumo  \n2 \\| arnd are operational  \nKitwe Seed Secondary Rain water harvesting Students and  \nProject", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 13, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 12, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 13, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 12, "level": 1}}]], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "considered", "metadata": {"headings": [{"headings_0": {"content": "considered", "page": 13, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 13, "level": 1}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "school  \ntank at Kitwe TC is  \ncommunity (Kitwe under water grant le operational ward)  \nKihanga Seed School Not yet completed and Students and \nNo snaamilen \\| and no allocation community on allocation of", "metadata": {"headings": [{"headings_0": {"content": "considered", "page": 13, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 13, "level": 1}}, [{"headings_0": {"content": "considered", "page": 13, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a Not", "metadata": {"headings": [{"headings_0": {"content": "a Not", "page": 13, "level": 2}}, {"headings_1": {"content": "considered", "page": 13, "level": 2}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| grant project \\|", "metadata": {"headings": [{"headings_0": {"content": "a Not", "page": 13, "level": 2}}, {"headings_1": {"content": "considered", "page": 13, "level": 2}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General/Maternity", "metadata": {"headings": [{"headings_0": {"content": "General/Maternity", "page": 13, "level": 2}}, {"headings_1": {"content": "a Not", "page": 13, "level": 2}}], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yet completed and Community in  \nNo consideration ward, staff house,4 and no allocation  \nRuhaama county on allocation of stance latrine, medical  \ngrant project waste pit at Rukoni-  \nwest Ruhaama sub  \ncounty \\_ a 5 Ruyonza Seed School Rain water harvesting Students and Project considered \n4.1.2.4 Inspection of water Grant activities", "metadata": {"headings": [{"headings_0": {"content": "General/Maternity", "page": 13, "level": 2}}, {"headings_1": {"content": "a Not", "page": 13, "level": 2}}, [{"headings_0": {"content": "General/Maternity", "page": 13, "level": 2}}, {"headings_1": {"content": "a Not", "page": 13, "level": 2}}]], "page": 13, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30\"", "metadata": {"headings": [{"headings_0": {"content": "30\"", "page": 14, "level": 2}}, {"headings_1": {"content": "General/Maternity", "page": 13, "level": 2}}], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "November", "metadata": {"headings": [{"headings_0": {"content": "November", "page": 14, "level": 2}}, {"headings_1": {"content": "30\"", "page": 14, "level": 2}}], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted physical inspections of one (1) project implemented on  \n2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence  \nRecommendation(s) Remarks  \n(Time,  \nQuality,  \nQuantity,  \nCost and  \nFunctionality)  \nConstruction e I observed a  \ne Management  \nof public cracked  \nexplained that works latrine at floor, and  \nwere still under Kanyampumo splash apron  \ndefects liability period", "metadata": {"headings": [{"headings_0": {"content": "November", "page": 14, "level": 2}}, {"headings_1": {"content": "30\"", "page": 14, "level": 2}}, [{"headings_0": {"content": "November", "page": 14, "level": 2}}, {"headings_1": {"content": "30\"", "page": 14, "level": 2}}]], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cracked walls of the newly constructed", "metadata": {"headings": [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "latrine \nRecommendation \nI advised the Accounting Officer to notify the contractor of the observed defects for rectification. \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nNtungamo District received UGX.1,805,709,665, out of UGX.3,836,761,731 budgeted to implement the programme. The following activities were undertaken;  \nSN Activity  \nPlanned Actual \nquantit Construction of Nyabihoko seed school \n\\| 1 2 Construction of a new General/Maternity ward, staff house,4 stance 1 latrine, medical waste pit at Rukoni-west Ruhaama sub county \nI designed audit procedures to determine whether UGIFT activities were \n~ Mitigation\u2019 measures for Projects/programs with related environmental and  \n\u00b0  \n\u00b0~-: \nsocial impacts was undertaken. \n4.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.2.1 Funding and Absorption  \nThe entity budgeted to receive UGX.3,836,761,731 however, only UGX.1,805,709,665 (47%), was received implying a shortfall of UGX.2,031,082,066, as detailed below; \nDetails Approved a : Warrants/ Expenditure Under Under", "metadata": {"headings": [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}, [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}], [{"headings_0": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, {"headings_1": {"content": "November", "page": 14, "level": 2}}]], "page": 14, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 15, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A) (B) (C) D=(A-B) E=(B-C) Nyabihoko 2,936,791, \\_ 905,709,665 905,709,665 2,031,082,066 nil Seed  \nSchool  \nRecurrent 900,000, 900,000,000 473,170,748 Nil 425,000,000 Total 3,836,761,731 1,805,709,665 \\| 1,378,880,413 2,031,082,066 425,000,000 \nUnder funding resulted in partial/non-implementation of the following key activities; e Construction of Nyabihoko Seed School in Nyabihok sub-county.  \nAs a result, education and health services were denied to the intended beneficiaries. \nAccounting Officer explained that the affected projects were rolled over to the F/Y 2023-2024 budget and the funds have already been re-voted by MoFPED. \nRecommendation  \nI advised the Accounting Officer to ensure that the projects are rolled over to the subsequent financial year for completion. \n4.2.2.2 Project Implementation (current year 2022/23)  \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 2 UGIFT projects that received funding of UGX.1,805,709,665 were partially implemented as shown in the table below; I undertook procedures to ascertain the extent of service delivery in regard \nActivity details Value of Pictorial.evidence Summary of Audit Manageme .  \nequipment \nfindings (Time, conclusi nt (UGX) \u2018Bns Quality, on Response Quantity, Cost  \nand \nConstruction of 2,  \nPictures of \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}]], "page": 15, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done was work Delayed Nyabihoko seed 936,791,73 inspection ate 25% done completion school 1", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done seems was due to seems satisfacto delayed satisfactory ry funding", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "incomplete classroom blox Caption of the picture and \nConstruction of a 900,000,00 new 0 General/Maternity  \nward, staff  \nhouse, 4 stance  \nlatrine, medical  \nwaste pit at Rukoni-west  \nRuhaama sub  \ncounty \n\u201c \nCSA  \nmaternity ward nearing completion \n", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}]], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done was work Delayed at 47% done completion\n- done seems was due to seems satisfacto delayed satisfactory ry funding.", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, intended education and health service delivery was delayed. \n~ 4\" quarter progress report of june -2022--revealed that the planned work was extended to 27\" January 2022 and later extended to November 2022. Despite all the extensions, work was still behind schedule and had stalled for almost 7 years. Despite the delays, no liquidated damages had been charged to the contractor by management as stipulated in terms and conditions of the Agreement. I further noted that overall physical progress was at 30% and the financial progress was at 31% leading to an increase of physical progress from 25% to 30% as per last financial year. \nThis implies that the project works may be extended beyond the planned timelines resulting in additional administrative costs to the project.  \nThe Accounting Officer explained that the delays were caused by the contractor and delayed release of funds from MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}, [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}], [{"headings_0": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, {"headings_1": {"content": "cracked walls of the newly constructed", "page": 14, "level": 6}}]], "page": 16, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the contractor to sort out the reasons for delays and agree time lines when to complete the project. \nRefer to the table for details  \nActivity Value of Pictorial evidence Summary of Audit Manageme details equipment  \nfindings conclusion nt (UGX) \u2018Bns  \n(Time, Quality, Response Quantity, Cost  \nand  \nFunctionality)\\_  \na \\_ \u2014 \\| \u2014 Constru 2,078,500,500 \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}]], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done was work done Delayed ction of N Dr at 30% seem completion Kihang RT) \u201e\\| -work  \n\\| Ei", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "behind satisfactory was due a seed Ef = 2791\\| schedule -works slow \\|  \nschool \\|  \n\\| stalled and progress by \\| N = no budget the icture  \n\\| showing slab level of Administration \nrn contractor lock, classroom, and ITC and library \\|  \nConstru 2,078,500,500  \nction of  \n\u2014 \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}]], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done was work done Delayed at 30% seem completion Kihang", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u20184 -work done satisfactory was due to a seed 7 seem delayed school \\| satisfactory funding. \\|  \n\\| \n:  \nI E i  \n\\|  \nCE Seca eS \\| SE SB Tae ee  \nmulti-purpose hall not yet \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}]], "page": 17, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- designed audit procedures to assess-whether the implementation of-the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], "page": 18, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4.3.1 Positive observations.  \nI noted the following areas where management had commendable performance; \nI noted that all project activities were incorporated in the LG plans and budget. \u00a9 \nI noted that all Education Development grant funds were absorbed. 0 \nOo All expenditure incurred was on eligible activities  \nContract managers from sector specialists or user groups in the implementation o \nof Projects/programs were appointed.  \n\u00b0 All payments were fully accounted for.  \noe Education development grants Projects/programs were inspected and payments certified by the internal auditors.  \noe Monitoring and Evaluation recommendations were implemented.  \nAll projects were implemented for service delivery  \noe \nFunds were allocated as per program expenditure by category oe \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation  \na)  \nSelection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nRecommendation \nI advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of \n~T noted that all the 13 Projects/programs did not submit monthly physical progress reports as per guideline. I further noted that all Projects/programs worth UGX.1,260,892,675 did not submit monthly financial reports to the Accounting Officer for onward submission to the MoES. \nFailure to prepare and submit physical progress reports may cause delays in interventions where necessary. \nThe Accounting Officer explained that the delays/non submissions were due to the unclear line of submission with clear guidance on who to report to.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget Release (UGX) (UGX) _ funding (UGX) absorption", "page": 15, "level": 3}}]], "page": 18, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 19, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the MoES to ascertain clearly the lineage of submission and the timelines involved. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Ntungamo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 19, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "metadata": {"headings": [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(81%) to implement the following activities. \nSN Category Activity Planned Actual quanti  \ni \nscale irrigation equipment  \nComplementary services farmers -Tralning PL Setting up demo farms \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; 4.4.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Performance  \nie 3", "metadata": {"headings": [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District received UGX.1,725,463,324 out of UGX.2,127,706,000 budgeted (81%) resulting into a shortfall of UGX.402,242,676 (19%). Out of the funds", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Ntungamo District received UGX.1,725,463,324, out of UGX.2,127,706,000 budgeted", "page": 19, "level": 2}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "metadata": {"headings": [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.324,443,544 (19%) on complementary activities. \no Out of the total program receipts of UGX.1,725,463,324, UGX.1,000,565,613 (58%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.724,897,711 (42%). Details are in the table below. \nItem Revised Warrants/ Total unspent % budget Release expenditure (as absorp per payment tion file)  \nA B \\| c D= (B-C) (D/B)\\* 100 Quarter One \\|  \nQuarter Two \n631,120,035 \\| 58,009,100 573,110,935 Quarter Three 1,094,343,289 \\| 32,753,600 1,061,589,689 Quarter Four 909,802,913 Total 2,127,706,000 1,725,463,324 1,000,565,613 724,897,711 \\| \noe I undertook inspection on the 12 December 2023 to ascertain the extent of service delivery and noted that the District had installed 29 out of the 72 planned irrigation equipment. Details are in Appendix 7 \nAs a result of the budget short falls, key program activities such as supply and installation of equipment of 43 were not implemented and negatively impacted the attainment of the program targets. \nThe Accounting Officer attributed to late release of funds, and delayed procurement process.", "metadata": {"headings": [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}, [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], [{"headings_0": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to roll over the unimplemented activities to the subsequent financial year; \nIn addition, the Accounting Officer should engage MoFPED to release the development funds during the 1% and 2\" quarter of the year, and ensure timely \nThis fails the purpose~for-which the funds were disbursed and results in poor implementation of the program.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "received UGX.676,122,069 was spent on capital developments (81%) while", "page": 20, "level": 2}}]], "page": 20, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MAAIF to ensure timely issuance of a list of prequalified suppliers to enable procurement to be undertaken in time. \n4.4,2.3Inspection for service delivery projects implemented in FY 2022/23  \nI sampled 6 irrigation projects with a total expenditure of UGX.173,400,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. Refer to appendix 9. \n4.5  \nReview of Health Facilities in the District  \nThe Health Facility Master List is a complete listing of both public and private health facilities in the country. The Master Facility List guides the Ministry of Health, Planning Department to make appropriate decisions to support the health facilities while ensuring equity in resource allocation. \nBy implication, the National Health Facility Master list contains health facilities approved by the Ministry. Page 154 of the National Health Facility list contains list of all health facilities (Public and Private) in Ntungamo District approved by the Ministry. \nFollowing the media publications about the status of a number of health facilities in the District, I extracted a list of health facilities from Ntungamo DLG\u2019s Integrated Personal Payroll System (IPPS) and compared with the health facilities as approved in the National Health Facility list and made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.5.1 Non-existent HCs created on IPPS as cost centres  \nI noted that 25 health facilities were non-existent because they were on the IPPS but did not exist in the National Health Facility Master List of all health facilities (Public or Private) approved by Ministry of Health. I observed that the 26 health facilities/Units were created on the IPPS to absorb excess health staff recruited and posted in the existing health facilities but could not be absorbed on the District payroll because of stringent staff ceilings at the health cost centres. The non-existent health facilities at different functional levels are summarised in the table below and detailed in Appendix 10 \nother surrounding districts-and similarly altered their functional levels as shown in appendix 10. \ni. The list contains genuine health facilities whose staffing positions were utilised on the IPPS which curtails their Human Resource planning thus affecting service delivery.  \nii. \nFive of the payroll cost centres could not be traced in the approved National Health Facility Master list as shown in appendix 10.  \niii. \nThere is also a risk that the opening of such a window on the IPPS could create room for creating non existing employees on the payroll.  \niv. \nThis also means that staff who were assigned to the health facilities with altered functional level constitute excess staff on the ground where they are actually deployed as the numbers in post are not matching the District Health staff ceilings. There is a possibility that these individuals may have not been recruited following correct procedures and clearances from Ministry of Public Service. \nv. \nI noted that eighty-five (85) individuals had been allocated to the unapproved health facilities on the IPPS and UGX.2,324,720,463 had been computed as staff salaries to these employees for the year under review . Details are in Appendix 11. \nThe Accounting Officer explained that when they were making the district Payroll, they could not absorb the existing staff and so dummy centres were created. The legal health centres are the ones capturing these staff. The real health centres were not upgraded to capture more staff. Furthermore, when data cleaning at the Ministry of Health was done, there was a system error which created these non-existent Health Centres. He further explained that the head of HR then, did not report the issue. But the Health Centres had since been upgraded and the staff aligned.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 22, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to clean up the IPPS staff deployment cost centres and ensure that all health staff are paid at cost centres where they are deployed. \nI intend to undertake a detailed forensic investigation in this matter beginning early 2024 to establish the extent of this irregularity and whether there was actual loss of public resources. \nthere is a material misstatement of this other information; t any required to report that fact: I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Ntungamo District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}]], "page": 22, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 23, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of an on the effectiveness of the District\u2019s internal e Evaluate the overall presentation, structure and content-of -the: financial statements, ~- including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}]], "page": 23, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1  \nFunding of PDM Activities in the District  \nMoFPED released a sum of UGX.12,800,000,000 to finance 129 PDM SACCOs in Ntungamo DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.507,179,751 for the PDM Administrative", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}, {"headings_1": {"content": "beneficiaries.", "page": 25, "level": 2}}], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.2 Positive Observations.  \nI noted the following areas where the District had commendable performance; \no I noted that UGX.507,179,751 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}, {"headings_1": {"content": "beneficiaries.", "page": 25, "level": 2}}, [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}, {"headings_1": {"content": "beneficiaries.", "page": 25, "level": 2}}]], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "documentation.", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe I noted that UGX.12,800,000,000 was transferred to 128 SACCOs with evidence of submission of attestation form to the Secretariat.  \ne I noted that District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects.  \ne A review of the District budget and work plans revealed that all priorities received from Sub Counties were incorporated in the entity\u2019s budget/work plan  \noe I noted that 10 sampled beneficiaries received UGX.1,000,000 each which was what was indicated in the SACCO records.  \ne I noted that all SACCOs signed PRF Financing Agreement with the Accounting Officer to formalize the  \nbetween Government and the PDM SACCOs. \n5.3.1 Planning and Budget Performance  \n- \nI reviewed the Ntungamo District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Release of Funds to PDM SACCOs \nParagraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nA review of the PRF releases to the SACCOs revealed the following; \nOut of the 129 PDM SACCOs, only 128 were funded leaving 1 PDM SACCOs oe \nnot funded.  \no 1 PDM SACCO was unfunded. \nNo PDM SACCO was over funded. Details are in the table below; o \nDescription \nNo. of Expected amount Actual amount Variance SACCOs  \nSACCOs funded 128,800,000,000 128,800,000,000 Nil SACCOs over funded Nil Nil Nil \\| Nil SACCOs under funded Nil Nil Nil SACCOs not funded 100,000,000 100,000,000 \nNon-release of PRF may lead to diversion of funds to non-priority activities by the PDM SACCOs. \nThe Accounting Officer explained that the matter of release of funds to SACCOs was under the control of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}, [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}], [{"headings_0": {"content": "documentation.", "page": 25, "level": 2}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 25, "level": 7}}]], "page": 25, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 25, "level": 2}}], "page": 26, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.3.1.2 Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in \nLate disbursement\\*of funds to PDM SACCOs leads to delayed disbursement of Parish = ~- -~-- Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "documentation.", "page": 25, "level": 2}}]], "page": 26, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.4  \nReview of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The HLG Core Implementation Team shall constitute: the LG Accounting Officer e (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). The Parish Development Committee (PDC), which comprises 7 members of the oe community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. oe A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. The Supervisory Board checks the efficiency & effectiveness of the Cooperative oe internal control systems. oe The Production Sub-committee shall comprise of 3 farmers selected from the For these that-developed the parish prescribed format and liaise priorities, the priorities were not with the PDM secretariat for prepared in the prescribed format more funding to facilitate the showing category, name of priorities, PDCs. quantity, location and expected date of implementation. e PDC received funding for the PDC activities/Funding received of UGX.1,000,000 each which was inadequate to facilitate the activities of the PDC. Refer to appendix 12. As a result, this will lead to failure to mobilize the community, identify development priorities, and monitor resource utilization thus undermining the objectives of the PDM. The Accenting Officer explained that this was caused by inadequate funding for operational activities including induction of Parish Development Committees on their roles and responsibilities. However, with the FY 2023/2024, this was planned and budgeted for as per the attached work plan/Budget. Chief Administrative Officer wrote to Lower Local Government Accounting Officers to ensure that all parishes/wards under their respective jurisdictions prepare 5 year plans and yearly action plans and priories as per letter attached. Non- functionality I noted that 4 out of 10 SACCOs sampled I advised the Accounting of SACCO had SACCO committees and Officer to liaise with the PDM Committees and subcommittees in place but they were secretariat and seek Sub Committees non-functional, while 6 committees and facilitation for the SACCO subcommittees were not constituted. committees to ensure their Refer to appendix 13. functionality. Non functionality of SACCO committees and sub committees leads to lack of coordination of all farming activities in parishes. The Accounting Officer explained that 5.4.1 Registration of PDM SACCOs and Enterprise \u2018Groups Paragraph 2.6.2, Pillar", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0 the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations; SN Nature of Observations Recommendation registration a Licensing of PDM I noted that all SACCOs were not licensed to I advised the SACCOs Under the take on the business of lending under Accounting Officer to Microfinance Microfinance Institutions money lenders act. engage the PDM Institutions Money secretariat for support Lenders Act As a result, enforcement of recovery of PRF in this area. from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. The Officer the There was no comment on this matter from the Accounting Officer. 5.4.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. o A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. e For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). I made the following observations; Observations Wealth Ranking of e 10 parishes did not carry out I advised the Accounting Households wealth ranking during Officer to ensure that identification of subsistence Wealth ranking at village households as shown in level throughout the appendix 15 district is done headed by Chairperson Local council 1 Failure to identify subsistence ( LC I) supported by the households using the wealth parish chief through ranking tool may undermine the community engagement achievement of pillar objectives. meetings to select the beneficiaries. The Officer obtain agricultural insurance this area.\u2019 <=. policies from UAIS. Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. The Accounting Officer attributed this to lack of proper guidance and knowledge by the farming enterprise groups about the insurance requirement. 3 Loan Application and e 10 beneficiaries in 10 Parishes I advised the Accounting Approval Process who accessed loans before 5\" Officer to seek for support June 2023:. were not selected in terms of training in the through the PDMIS. use of the PDMIS from the Ministry of ICT and ensure Failure to follow the stipulated all beneficiaries are loan application and approval selected through the process may result into ineligible PDMIS as required by the beneficiaries accessing PRF. guidelines. The Accounting Officer attributed this to lack of proper training and guidance about the PDMIS, and lack of gadgets which have not been provided to the District to effectively and efficiently operationalize the PDMIS. 5.4.3 Utilization of PRF at Household Level Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 27, "level": 1}}]], "page": 30, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "housing", "metadata": {"headings": [{"headings_0": {"content": "housing", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Digital Transformation \\| 0 0 0 8 Human Capital Development 50,749,344,726 48,422 342,825 95 9 Public Sector Transformation 13,949,751,306 12,320,619,824 Community Mobilization and Mind- 1,191,610,200  \n490,061,789  \nset  \n11 Governance and Security  \n2,425,914,727 2,310,259,986", "metadata": {"headings": [{"headings_0": {"content": "housing", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "metadata": {"headings": [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n\\| 76,886,082,352 \\| 70,157,051,255 91 \nAppendix 2(b): Activities partiall or not implemented at all  \nS/  \nAmount not Activities not  \nPurpose of the unimplemented p rogramme  \nN warranted implemented a activity a \nAgro- Industrializatio nase. zug  \n1 n", "metadata": {"headings": [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}, [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}], [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}], [{"headings_0": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, {"headings_1": {"content": "housing", "page": 32, "level": 2}}]], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "634,590,000", "metadata": {"headings": [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AgTICuILOPE elueter  \nTo improve quality and quantity of development project  \nagriculture 5 and 3 households improve  \nactivities nn hot  \nincome. This was not achieved implemented \nCommunity \u201c\\| Community  \n= sensitization and sie art \nfe ; \u2018thet eetihions en al Mobilization  \n6 and Mind-set \\\\ 701,548,411 empowerment  \ninewieuals \nPayment of council, To increase efficiency of the council Govelitarice commissions and functions  \nboards emoluments  \nand Security", "metadata": {"headings": [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}, [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}], [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}], [{"headings_0": {"content": "634,590,000", "page": 32, "level": 2}}, {"headings_1": {"content": "| 12 Development Plan Implementation 1,919,528,653 684,030,334 36", "page": 32, "level": 3}}]], "page": 32, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "115,654,741", "metadata": {"headings": [{"headings_0": {"content": "115,654,741", "page": 33, "level": 2}}, {"headings_1": {"content": "634,590,000", "page": 32, "level": 2}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7  \nActivities included Development return of wages for Plan  \nFinance, and planning", "metadata": {"headings": [{"headings_0": {"content": "115,654,741", "page": 33, "level": 2}}, {"headings_1": {"content": "634,590,000", "page": 32, "level": 2}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementatio", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "department, possible  \nTo pay wages, and facilitate lower n \nfailure to remit funds to local Governments  \n8 1,235,498,3 19 LLGs  \nTotal 6,729,031,097 \\| \nAppendix 2(c): Utilization of Warrants S/N Programme \nWARRANTS Utilised warra nts Zutilisetion 1 Agro- Industrialization 4,604,254,048 3,672,979,523 80 2 Tourism Development  \n0  \n=  \n3 Natural Resources, Environment 1,201,728,418 1,200,601,070 100 4 Private Sector Development 123,754,031 107,951,833 87 5 Integrated Transport Infrastructure 0  \n=  \n6 Sustainable urbanisation & housing \\_  \n0  \n7 Digital Transformation  \n8 Human Capital Development \n0", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}, [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}], [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}], [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}], [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "115,654,741", "page": 33, "level": 2}}]], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48,422,342,825 47,742 ,343,750", "metadata": {"headings": [{"headings_0": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 9 Public Sector Transformation", "metadata": {"headings": [{"headings_0": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "12,320,619,824 12,123,079,354", "metadata": {"headings": [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Community Mobilization and Mind-set 490,061,789 649,899,756 133 11 Governance and Security 2,310,259,986 2,387,261,288 103 12 Development Plan Implementation 684,030,334 929,975,977 136 Total 70,157,051,255 68,814,092,551 98 \nAppendix 2(d): Activities partially or not implemented at all S/N Programme \nWarrants not Activities affected by the Reason for the \\|  \nUtilized under utilization  \nunderutilization of warrants  \n1 Agro-Industrialization 931,274,525 Undertaking agricultural Delayed release activities to improve quality and  \nquantity of agriculture and  \nimprove household's income.  \n2 Natural Resources, 1,127,348 Environment and climate Delayed release Environment, Climate  \nchange interventions not  \nChange, Land And achieved  \nWater  \n3 Human Capital 679,999,075 Workshops, Meetings and Delayed release \nAppendix 3: Implementation of planned outputs  \nA endix 3(a): Full implemented out-puts  \nProgram Sub- PIAP-out Budget  \nTotal Total Number program Out-put \nOut-put No of fully expenditu activiti implemen re \n\\_ted activities UGX  \n\u2018000\u201d  \n09- 03- 09020401 000017-Infrastructure Development and 5,884,60  \nINTEGRATED Transport -Capacity Management  \n9,11  \nTRANSPORT Infrastruc of  \nINFRASTRUC ture and existing  \nTURE AND Services transport  \nSERVICES Developm infrastruct  \nent ure and  \nservices  \nincreased. \nAppendix 3 (b): Partially Implemented out-puts  \nSub- PIAP-Outs Budget Out-put Total Total Numbe No of No. of \u201aOut-put No if \\| of partially activities that program  \nexpendit activit fully implement were not ure ies in implem ed implemented UGX the ented activities \\|  \n\u2018000\u201d outpu activiti  \nt  \nes  \nHuman 02- 1203010505- 320027-medical 2,437,04 1  \nCapital Populatio Health facilities at and health 4,447  \nManage n Health, all levels suppliers (20  \nment safety equipped with microscopes)  \nand  \nappropriate  \nManage modern medical  \nment diagnostics", "metadata": {"headings": [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}, [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}], [{"headings_0": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}, {"headings_1": {"content": "48,422,342,825 47,742 ,343,750", "page": 33, "level": 3}}]], "page": 33, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 34, "level": 7}}, {"headings_1": {"content": "12,320,619,824 12,123,079,354", "page": 33, "level": 3}}], "page": 34, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1| 2 |", "metadata": {"headings": [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}], "page": 34, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4: Service Delivery under other Service Delivery Areas  \nNo Progr Activity Source Total Pictorial evidence  \nSummary Audit Manag amm details of expenditure  \nof findings concl ement e funds (UGX)  \n(Time, usion Respo Quality, \u20ac nse Quantity,  \nCost and  \nFunctionali \nIntegr Routine URF 67,799,000 EN  \nAt the time At the N/A ated manual E  \nof inspection time of \nProgr Activity Source Total Pictorial evidence \u00ab>  \nSummary - \namm details of expenditure  \nof findings concl ement e funds (UGX)  \n(Time, usion Respo Quality, \u20ac nse Quantity,  \nCost and  \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}, [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}], [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}], [{"headings_0": {"content": "1| 2 |", "page": 34, "level": 7}}, {"headings_1": {"content": "| |", "page": 34, "level": 7}}]], "page": 34, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee EEE. en  \nurn reg Routine URF 272,000,000 fs \neS @ [At the time At the NyA Zu  \nmechanized  \naf ee eg \\|\\| of inspection time of  \n; \nmaintenanc  \nthe road inspect e of  \nworks were ion the Kagarama- completed road Kitanda  \nand work works road was were satisfactory compl eted and work \nwas satisfa cto! Maintenanc URF 198,589,000] \u00a9 \u201e  \nAt the time At the e of roads  \nof inspection time of the road inspect works were ion the completed road and work works \nwas  \nwere satisfactory compl eted and work \nwas satisfa ctory \nAppendix 5: Service Delivery under Focus Areas.  \nNo Program Activity \\| Focus Total  \nSummary of findings (time, Audit", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}, [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}], [{"headings_0": {"content": "as", "page": 35, "level": 8}}, {"headings_1": {"content": "1| 2 |", "page": 34, "level": 7}}]], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Management", "metadata": {"headings": [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "me \\| Details Area Expenditure quality, quantity, cost and Conclusion Response (UGX)  \nfunctionality)  \nAgro- 123 Micro 180,000,000 At the time of inspection There \\| This was due 1 Industriali Irrigation Scale  \nSeptember 2023, works had Delays of Works, budget cuts zation Systems Irrigatio  \nstarted on the 6 irrigation Which Could  \nEstablishe n  \nschemes sampled  \nHave Resulted In  \nd In Lower  \nDelayed Service  \nLocal  \nDelivery.  \nGovernme  \nnts 12050108", "metadata": {"headings": [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human  \nEducatio 1,060,892,675 At the time of inspection Only delayed Management Capital 02-basic n grant  \nSeptember 2023, works had works was explained that Developm requireme develop  \nbeen completed with reported at this was due to", "metadata": {"headings": [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], "page": 35, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Program Activity Focus Total Summary of findings.(time,.\\| Audit Management me Details Area Expenditure quality, quantity, cost and Conclusion Response \n(UGX)  \nfunctionality \nhealth facility \n06- \n000006- Water 793, 580,787 All the works were of completed Shoddy work Management \nNatural Planning Develop \non time and of good quality was noted at the explained that \nResource And ment  \nexcept construction of Kanyampumo pit cracks will be \nS, Budgeting Grant  \nKanyamumo pit latrine that had latrine  \nin worked on \nEnvironm Services \ndeveloped cracks before it Nyabihoko sub before \nent, \ncould be handed over. county retention is \nClimate  \npaid \nChange, Land And Water \nAppendix 6: Utilization of the Wage Budget \nPayments on Departmen Approved Budget Supplementary Revised  \nGiapente  \nen t Name UGX. UGX. Budget UGX. m UGX. no. \nAdministratio 20051864 157,765,60 \nin 1,793,386,431 211,800,000 \\_2,005,186,431 31 1,847,420,826 5 \\| \n34273750  \nPn\u00e4nce \"\\| 77922 a 342,737,508 342,737,508 g\\| a0,7720 \nStatutory  \n39609743  \n4.034.211  \n3 Bodies 396,097,434 396,097,434 4\\| 392063203 WOMEN, \n20538125 205,876,81 \\|. ren  \n4 1,181,953,236 871,859,273 \\_2,053,812,509 09 1,847,935,699 0, \n12033453  \n318,895,45 Te  \n10,203,523,981 1,829,929,841 12,033,453,822 822 11,714,558,367 5 \n368,793,80 Education 22,159,604,003 ASI TIA oe sen gat Be9 26,350,84 DA tH t \n32272815  \nReads  \n7978418 322,728,156 322,728,156 6\\| sis 34907aa \nWater  \n=  \n= \n[ [ \\_ [ \nNatural  \n35245645  \n1.127.161 \\_  \nResources 352,456,454 352,456,454 4\\| 351,329,293 117 \nCommunity  \nBased 37346019 30,052,027 Services 373,460,196 373,460,196 6 343,408,169 \n16184000  \nPlanning  \nAI 161,840,000 161,840,000 0 161,566,423 \nInternal  \n16432992  \n34301.216 Audit 164,329,924 164,329,924 2\\| 132,028,706 \nTrade and 10639875 \\| Industry 106,398,752 106,398,752 2 Bag \nTOTAL  \n37,558,516,075 \n120,800 7,104,827,063 44,663,343,1 44,663,3 43,492,482,4  \n\u201a698 38 43,136 38 \n7 \ninstalled \n8/6/2623 Associated NTUN546/WRKS/2022- 23,700,000 =: Alt procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}, [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}], [{"headings_0": {"content": "| Management", "page": 35, "level": 4}}, {"headings_1": {"content": "as", "page": 35, "level": 8}}]], "page": 36, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "| Management", "page": 35, "level": 4}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 21,184,400 All procurement  \nIL Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "| Management", "page": 35, "level": 4}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 17,293,700 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 23,605,690 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Engineers", "metadata": {"headings": [{"headings_0": {"content": "| | Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 22,610,000 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "| | Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "| | Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 22,132,200 All procurement Design and Build 23/00070  \nrequirement complied with Engineers BE: on Mes IE NTUN546/WRKS/2022- 23,595,690 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "| | Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 22,805,000 All procurement Design and Build 23/00070 \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}, [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}]], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 22,790,000 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 11,373,210 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8/6/2023 Associated NTUN546/WRKS/2022- 28,284,000 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "57772023  \n6425533 Associated NTUN546/WRKS/2022- 276,834,089 All procurement  \nDesign and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5/7/2023 Engineers", "metadata": {"headings": [{"headings_0": {"content": "5/7/2023 Engineers", "page": 37, "level": 6}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6425533 Associated NTUN546/WRKS/2022- 76,584,037 All procurement  \nDesign and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "5/7/2023 Engineers", "page": 37, "level": 6}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 Engineers", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "5/7/2023 Engineers", "page": 37, "level": 6}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5/7/2023 6425533 Associated NTUN546/WRKS/2022- 22,325,000 All procurement Design and Build 23/00070  \nrequirement complied with", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "5/7/2023 Engineers", "page": 37, "level": 6}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "\u2014 Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5/7/2023 6425533 Associated NTUN546/WRKS/2022- 17,967,309 All procurement Design and Build 23/00070", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 3}}, {"headings_1": {"content": "\u2014 Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nrequirement complied with \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}, [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}], [{"headings_0": {"content": "Engineers", "page": 37, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 3}}]], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "828,606,124", "metadata": {"headings": [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], "page": 37, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kagaju Gershom\u2019 30,600,000 \u201c12,600,000 ABDE  \nKagina Nathan 47,298,000 29,298,000 Sprinktech  \n22,045,600 5,911,400 ABDE  \nKatahwire John 21,600,000 5,400,000 ABDE  \nKatusiime David 11,933,210 2,983,303 ABDE  \nKayungire Stanley 21,493,300 5,373,325 ABDE  \nMuhirwe Wilson Namara 28,900,035 10,900,035 ABDE  \nMuhumuza Bernard 31,096,000 13,096,000 Sprinktech  \nMugyenyi Benjamin 41,683,000 23,683,000 Sprinktech  \n18 Mugyenyi Julius 32,494,000 14,494,000 Sprinktech \\| Mugume Benon 21,364,400 5,341,100 ABDE  \n20 Mwikirize Milton  \n41,053,000 23,053,000 Sprinktech  \nKyarikunda Peredence 39,666,000 21,666,000  \nNamara James 29,253,000 11,253,000 Sprinktech  \nNatukunda Johnsharp 15,535,000 3,883,750 Sprinktech  \nNatukunda Musa 21,667,200 5,416,800 ABDE \nNkuuba Godfrey  \n5,506,750 Sprinktech Rev Rutabingwa\\_ Charles 33,865,000 15,865,000 Sprinktech 27 Tugumenomuhangi Alfred 24,248,000 6,248,000 Sprinktech 28 Tumwesigye George 21,200,000 5,300,000 ABDE Tumwine Nerbert 23,938,000 5,984,500 Sprinktech Turyasingura Obed 20,958,000 5,239,500 Sprinktech Tweyanze Lawrence 26,125,690 8,125,690 ABDE Twebirwe Penina 21,393,000 5,348,250 \\| Sprinktech Twinamatsiko Levi 22,803,000 5,700,750 Sprinktech 838,519,435 298,341,153 \nAppendix 9: Inspection for service delive  \nrojects implemented in FY 2022/23  \nSN Name of Location (Village, Parish and Equipment Value of Photos  \nRemarks beneficiary sub-county supplier and equipment  \nprocurement  \nreference  \n1 \nWabitwababo  \nKitojo ward,Rwoho Town Council Design, supply and 33,100,000  \nThe site was not visited because the road was cut off by e It was installd Ndibarema  \ninstallation of a floods.  \nin June 2023.  \nsolar pump,  \ne Visit conducted sprinkler system  \nby District and water tank  \nOfficials  \ne Size of the farm  \ne Training  \n\\| received from \\|; the equipment \\|: supplier \n2 Namirimu Oliver Kachwamba,Itojo,Itojo sub county Design, supply and 27,100,000 installation of a \ne Security of the equipment  \ne It was installed \\| \u00c4", "metadata": {"headings": [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}, [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}], [{"headings_0": {"content": "828,606,124", "page": 37, "level": 3}}, {"headings_1": {"content": "Engineers", "page": 37, "level": 2}}]], "page": 38, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sa", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 39, "level": 3}}, {"headings_1": {"content": "828,606,124", "page": 37, "level": 3}}], "page": 39, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in June 2023. solar pump,", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 39, "level": 3}}, {"headings_1": {"content": "828,606,124", "page": 37, "level": 3}}], "page": 39, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a|", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], "page": 39, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Visit conducted sprinkler system \n% A by District and water tank ie officials e Size of the farm  \n\u00abe Training  \n\\| received from 1 the equipment \\|  \nsupplier  \n. - ~~ Well installed equipment \nSecurity GF ie and fully operational. 3 equipment \nNakayi Alimah Kashenyi 11,Ngomba,Rugarama Design, supply and 23,800,000  \nIt was installed sub county installation of a  \nin June 2023. solar pump, drag  \nVisit conducted hose system,  \nby District delivery pipe, and  \nOfficials  \nwater tank  \nSize of the farm  \nis 2.5acres Training received from the equipment supplier  \nSecurity of the Well installed  \nequipment equipment. However the trolley has gone flat so she \nStella Mateka Obugando Cell,Rukiiri Design, supply and 24,000,000 ward,Rubaare Town Council. installation of a  \nsolar pump, delivery \nfinds it hard to pump in air and use the equipment.  \nInstalled in May 2023.  \nVisit conducted system, by District Officials  \nSize of the farm  \nTraining received from the equipment supplier  \nSecurity of the equipment \nKashereka George Kangarame  \nDesign, supply and 29,900,000 \nWell installed equipment and fully operational.  \nThe site was not visited because the road was off by Date of \\|\" cut  \ncell,Kyafoora,Rugarama North installation of a floods.  \ninstallation  \nsolar pump,  \nVisit conducted sprinkler system  \nby District and water tank  \nofficials  \nSize of the farm  \nTraining  \nreceived from the equipment supplier  \nSecurity of the equipment \n6 Karugaba Julius Rwabaramira,Omungyenyi Design, supply and 35,500,000 Rubaare sub county installation of a  \nsolar pump,  \nsprinkler system  \nand water tank \n\\_  \nAppendix 10: Una roved health facilities SN Functional level Status", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}, [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}]], "page": 39, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Butare HC II  \nNot part of the health facility list approved by MoH 2, Itojo HC II  \nNot part of the health facility list approved by MoH 3; Kitondo HC Il  \nNot part of the health facility list approved by MoH\n2. Lower Health Unit-HCll  \nNot part of the health facility list approved by MoH\n3. Lower Health Unit-HCIll  \nNot part ofthe health facility list approved by MoH\n4. Medical Officers Unit  \nNot part ofthe health facility list approved by MoH\n5. Ngomba HC III  \nNot part of the health facility list approved by MoH \\| 8. Nyaburiza HC Ill  \nNot part ofthe health facility list approved by MoH = Nyabushenyi HC III  \nNot part of the health facility list approved by MoH\n6. NYAKIBIGI HC III  \nNot part of the health facility list approved by MoH\n7. Nyanga HC Ill  \nNot part of the health facility list approved by MoH\n8. \\| Nyarubaare HC Ill  \nNot part ofthe health facility list approved by MoH 13; Nyongozi HC Ill  \n[det Not part of the health facility list approved by MoH\n9. Rwabarata HC IV  \npart of the health facility list approved by MoH\n10. Rwabyata HC IV  \nNot part of the health facility list approved by MoH\n11. Rwakabengo HC IV  \nNot part of the health facility list approved by MoH\n12. Rwakakwenda HC IV  \nNot part ofthe health facility list approved by MoH", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], "page": 41, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2 \ne It was installed in July 2023.  \ne Visit conducted by District Officials  \ne Size of the farm  \nis 2.5acres.  \ne Training received from the equipment supplier  \nWell installed equipment however, the pump is not \n\\* Security of the functional at the moment so the equipment is not being \nequipment used for now. \ne Equipment not in use at the moment because in the pump is not functioning properly. \nLocation and functional level \n\\| Buhweju  \nHCIll  \nRuhinda HCl Rukiga HCIl Ntungamo HCIII Not found  \nNot found  \nNot found  \nNtungamo ziel Ntungamo HEII Ntungamo HCll Ntungamo HCll Ntungamo HCIl Ntungamo HCIll Ntungamo HCIl Kiruhura HCII Not found \\| Rukungiri [Kan Isingiro HCIl \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}, [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}]], "page": 41, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Rwakishakizi HC IV  \nNot part of the health facility list approved by MoH  \nMbarara City HCIl Rwamabondo HC IV  \nNot part of the health facility list approved by MoH  \nNtungamo\n19. Rwamujojo HC IV", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nNot part ofthe health facility list approved by MoH  \nSheema", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}, [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}]], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "21. Rwamuniori HC IV", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not part of the health facility list approved by MoH  \nNot found Rwamuranga HC IV \nNot part of the health facility list approved by MoH  \nKazo Rwamwanja HC IV \nNot part of the health facility list approved by MoH  \nKamwenge HCIll \nAppendix 11: Deployments to unapproved health facilities  \nnh  \nFY Employee Employee Institution \u201d = March Jan Feb Apr May Jul \na ree  \nJun Aug Sep Oct Nov Dec Grand Total Name Description on  \nIPPS  \nJun-23  \nNatuhamya Health Center III \n1,421,634 1,421,634  \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 \nJun-23 NYONGOZI 2,843,268 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Gumoshabe Health Center III  \nJun-23  \nRWABARATA 4,408,476 4,408,476  \nBagutta Health Center IV  \nJun-23  \nRWABARATA 1,421,634 1,421,634  \nKyarisiima Health Center IV  \nJun-23 801232 NYARUBAARE 4,408,476 4,408,476  \nKwikiriza Health Center III  \nJun-23 \\| Alex NYAKIBIGI Health 407,660 407,660  \nAhimbisibwe Center III  \nJun-23 835594 Aloysius RWABARATA 4,408,476 4,408,476  \nNdamwesiga Health Center IV  \nJun-23 1088738 Ambrozio BUTARE Health 433,832 433,832  \nKushaba Center II  \nJun-23 Ameria NYAKIBIGI Health 2,608,476 2,608,476  \nTumwebaze Center III  \nJun-23 Aniset NYABURIZA 2,608,476 2,608,476  \nNayebare Health Center III  \nJun-23 846390 Annah Atwine BUTARE Health 1,421,634 1,421,634 \n4,816,951 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,676,283 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476  \n407,660 407,660 407,660 407,660 407,660 407,660 3,261,280 \n4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 \\|\\} aaa \u2018 433,832 433,832 433,832 433,832 433,832 433,832 mm : \n2,938,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476  \n21,197,808 : x 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476  \n20,867,808 \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 Center II \" Jun-23 Annet RWAKAKWENDA 1,558,476 1,558,476  \nAmpuriire Health Center IV  \nJun-23 1145424 Annet BUTARE Health 2,843,268 1,421,634  \nKamashazi Center II  \nAtukwatse NGOMBA Health \\| ea  \nLouise Center III \nHealth Center IV  \nAyebare John RWAKISHAKIZI 4,408,476  \nHealth Center IV  \nAyesigye RWAMUJOJO je 5,408,476 Lawrence Health Center IV", "metadata": {"headings": [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}, [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}], [{"headings_0": {"content": "\u201a|", "page": 39, "level": 2}}, {"headings_1": {"content": "Sa", "page": 39, "level": 3}}]], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "metadata": {"headings": [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], "page": 42, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 :  \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 \n4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476  \n35,267,808 \n5,408,476 5,408,476 5,408,476 5,408,476 5,408,476 5,408,476  \n43,267,808 \nJun-23 Babra NYANGA Health 5,216,952 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Kanyesigye Center III  \n:  \nJun-23 Barnabas RWAMURANGA 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 9,951,438 Kihembo Health Center IV  \nJun-23 Beatrice RWAMURANGA 2,843,268 1,421,634  \nAtuheire  \nHealth Center IV  \nJun-23 1160173 Benon BWONGYERA 7,825,428  \nAhimbisibwe Health Center III \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n12,794,706 \n7,825,428", "metadata": {"headings": [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}, [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", 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Health Center III Jun-23 1162369 Boaz NYARUBAARE 2,843,268 1,421,634 Ainomugisha Health Center III Jun-23 Brenda RWAKISHAKIZI 1,421,634 1,421,634 Ndinawe Health Center IV Jun-23 \\| Brendah NYANGA Health 433,832 433,832 Kembabazi Center III Jun-23 Bridget RWABYATA 4,408,476 4,408,476 Kembabazi Health Center IV Jun-23 Caroline RWAMABONDO 2,608,476 2,608,476 Orishaba Health Center IV Jun-23 Carolyne NYONGOZI 2,608,476 2,608,476 Tusime Health Center III Jun-23 1024250 Catherine NYABUSHENYI 1,421,634 1,421,634 1,421,634 Ankunda Health Center II Jun-23 Catherine NYABUSHENYI 1,421,634 \\| 1,421,634 Ankunda Health Center III Jun-23 1132900 Catherine NYABUSHENYI \\| 1,421,634 1,421,634 1,421,634 Nassozi Health Center II Jun-23 Catherine NYABUSHENYI 1,421,634 \\| 1,421,634 Nassozi Health Center III 646,393 646,393 646,393 646,393 646,393 646,393 5,171,144 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 613,158 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,986,230 : . 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 \u201c 433,832 433,832 433,832 433,832 433,832 433,832 3,470,656 4,738,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,597,808 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 \\_\\| 2,938,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 21,197,808 4,264,902 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 4,264,902 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Jun-23 1133462 Charity NYABUSHENYI \\| 316,393 \\| \\| 316,393 \\| 2,956,393 \\| 3,589,179 Ainembabazi Health Center II Jun-23 Charity NYABUSHENYI 316,393 \\| 316,393 \\| \\| 646,393 646,393 646,393 646,393 646,393 316,393 4,181,144 Ainembabazi Health Center III Jun-23 Charity NYABURIZA 4,408,476 4,408,476 \\| \\| \\| 2,200,000 4,408,476 4,408,476 6,616,952 4,408,476 4,408,476 35,267,808 Asingwire Health Center III Jun-23 Chrisestome RWAKAKWENDA 4,408,476 4,408,476 Muhereza Health Center IV Jun-23 979047 Christine KITONDO Health 1,421,634 1,421,634 Kyomugisha Center II Jun-23 Christopher NGOMBA Health 2,608,476 \\| 2,608,476 Ainebyoona Center III 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,267,808 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 2,608,476 \\| 2,608,476 2,608,476 2,608,476 2,608,476 18,259,332 Jun-23 Cleophas NYAKIBIGI Health 2,608,476 2,608,476 2,608,476 \\| 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Asiimwe Center III Jun-23 1089244 \\| \\| s Clinton Agaba NYABUSHENYI 804,301 \\| 804,301 Health Center II a Jun-23 \\| Clinton Agaba\\_ RWABARATA 433,832 433,832 \\_\\| \\| \\| 433,832 433,832 433,832 433,832 433,832 433,832 3,470,656 Health Center IV Jun-23 Cloves RWAMUNIORI 5,216,952 2,608,476 Tumuhamye Health Center IV Jun-23 Collins RWAMURANGA 8,816,952 \\| 4,408,476 Ayesigye Health Center IV 1,200,000 2,608,476 2,608,476 2,608,476 \\| 2,608,476 \\| 19,459,332 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,267,808 Jun-23", "metadata": {"headings": [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}, [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH 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2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}], [{"headings_0": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201a|", "page": 39, "level": 2}}]], "page": 43, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "metadata": {"headings": [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 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1,421,634 1,421,634 1,421,634  \n11,373,072 Turyatunga Center III  \nJun-23 J Magyezi NYONGOZI ee \\| 646,393  \nHealth Center III  \nJun-23 Jean NYABURIZA  \n1,421,634  \nNgabirwe Health Center III \n536,393 536,393 866,393 866,393 646,393 6,477,537 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 \nJun-23 Jennifer RWABYATA 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \nMusiime  \nHealth Center IV  \nJun-23 Jimmy RWAMABONDO 457,069 457,069 457,069 457,069 457,069 457,069 457,069 3,656,552 Muhwezi Health Center IV  \nlun-23 1145331 Joan IHUNGA  \n4,264,902 Ainamatsiko (Ntungamo)  \nHealth Center II  \nlun-23 Joan RWAKAKWENDA 2,843,268 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Ainamatsiko Health Center IV  \nun-23 1089547 Joan Kiconco RWABARATA 646,393 646,393  \nHealth Center IV \n316,393 316,393 646,393 646,393 646,393 646,393 4,511,144", "metadata": {"headings": [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | 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TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}]], "page": 45, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "un-23 Joan Kirabo RWAKABENGO 2,608,476 2,608,476 fo 2,938,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 21,197,808 Health Center IV  \nun-23 John NYAKIBIGI Health 4,408,476 eee) \\| 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 35,267,808 Musigunzi Center III  \nun-23 John Musiika RWABARATA 1,421,634 \\| ey 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Health Center IV  \nun-23 1133440 Johnbosco NYARUBAARE 2,608,476 a 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Nabahirwa Health Center III  \nun-23 1008089 Johnson KITONDO Health 411,180 i 411,180 411,180 411,180 411,180 411,180 411,180 3,289,440 Biryabarema Center II  \n1n-23 Joseline Biira RWAMUNIORI 2,843,268 \\| 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Health Center IV  \n433,832 433,832 433,832 433,832 433,832 433,832 \\| 3,470,656 Kengyeya Health Center IV  \n\u0131n-23 Judith ITOJO Health 1,421,634 0. Bee \\| 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Namanya Center II  \n\u0131n-23 Judith BWONGYERA nt 1,421,634 tp 1,421,634 1,421,634 \nr  \n4,264,902 Nimusiima Health Center III  \na  \n\u0131n-23 1133482 Julian NYARUBAARE 2,608,476 2,608,476  \n2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 \n\\|  \n20,867,808 Musiimenta Health Center III \n1160269 Julius NYABUSHENYI 2,608,476 2,608,476 2,608,476 \n7,825,428 un-23  \nBarugahare Health Center II \\|  \n2,608,476 2,608,476 \\_\\| 2,608,476 2,608,476 2,608,476 20,867,808 \n\\| ; un-23 Julius NYABUSHENYI 5,216,952 2,608,476  \n\\|  \nBarugahare Health Center III  \nun-23 Ketty Naula NYONGOZI 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 \n4,408,476 4,408,476 4,408,476 35,267,808 \\| Health Center III  \nI \n407,660 407,660 u 2,853,620 un-23 ~ Loyce NGOMBA Health 407,660 407,660 \n407,660 407,660 407,660 \nKyasiimire Center III", "metadata": {"headings": [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}, [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}], [{"headings_0": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}, {"headings_1": {"content": "1,558,476 1,558,476 1,558,476 RH TERRE ames || eA", "page": 42, "level": 2}}]], "page": 45, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 46, "level": 3}}, {"headings_1": {"content": "Jun-23 Graciter RWAMWANJA 2,843,268 | eee ee ze 11,373,072", "page": 45, "level": 2}}], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "metadata": {"headings": [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "un-23 Mackline \\| NGOMBAHealth 2,608,476 \\| 2,608,476  \n7,938,476 2,608,476 2,608,476  \n646,393 \\| \\| \\| \\| 646,393 646,393 646,393 \\| 5,171,144 Musiimenta Center III  \nun-23 \\| Martin NYAKIBIGI Health 646,393 \n646,393 646,393 646,393 \nTumwesigye Center III \\| = fr un-23 1024570 Mary NYABUSHENYI 1,421,634 1,421,634 1,421,634 \n4,264,902 \n\\_\\_\\| Akankwatsa\\_\\_\\| Health Center I \\|  \nun-23 Mary NYABUSHENYI 1421,63 \\| 1,421,634 \\_\\_\\| Akankwatsa Health Center III  \nun-23 1022281 Medrine ITOJO Health 1,421,634 \\| 1,421,634 Kyomuhendo Center II  \n\\_\\| ~  \n1,421,634 \\| 1,421,634 iun-23 Mellon NYABURIZA \n\\|  \n1,421,634 1,421,634 1,421,634 \n1,421,634 1,421,634 1,421,634 11,373,072 \n\\| 1,421,634 1,421,634 J 11,373,072 1,421,634 1,421,634 1,421,634 1401634  \n\\{ lent \\|  \n\\_\\| \\| 11,373,072 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 \nTayebwa Health Center III \n\\| 2,530,000 2,200,000 2,200,000 2,200,000 \\| 17,930,000 jun-23 \\| Mercy \\| RWABARATA 2,200,000 2,200,000 \\|  \n2,200,000 2,200,000 \\|  \ni  \nAtuhebwe Health Center IV  \nlun-23 Milia RWAMABONDO 5,216,952 2,608,476 2,608,476 2,608,476 A \nu 1,200,000 2,608,476 2,608,476 19,459,332 \\|  \nTukwasibwe Health Center IV \\|  \n2,608,476 2,608,476 \n2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 jun-23 Miria Atuhaire RWAMUJOJO 2,608,476 2,608,476  \nI Health Center IV L\\_  \n\\_\\_\\| \u201c\\| 646,393 646,393 \n\\| \\| \\{ ; 1,939,179 Jun-23 Naome BWONGYERA 646,393  \n\u2019", "metadata": {"headings": [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}, [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}]], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Nelson Niwamanya \\| Health Center III", "metadata": {"headings": [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "12,608,476 17,608,476 2,608,476 2,608,476 2,608,476 7 20,867,808 Jun-23 Ariho NYONGOZI \\| 2,608,476 \n2,608,476 2,608,476 \nI Health Center III  \n\\| RWAKAKWENDA \\| 5,216,952 2,608,476 Jun-23 \nNeus", "metadata": {"headings": [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}, [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}], [{"headings_0": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, {"headings_1": {"content": "in", "page": 46, "level": 3}}]], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "{4,200,000", "metadata": {"headings": [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2,608,476 \\| 2,608,476 \\|\\| 19,459,332 2,608,476 2,608,476 \nNuwamanya Health Center IV \\| . 77 2,608,476 \\| 2,608,476 2,608,476 \n7,825,428 \n\\| Jun-23 \\| 1089163 Nicholas \\| NYABUSHENYI  \nAtukwase Health Center II  \nJun-23 Nicholas NYABUSHENYI 2,608,476 2,608,476 2,608,476 2,608,476 iL a \ni 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 \nAtukwase Health Center III \\| 1,301,496 Jun-23 Nicholas BWONGYERA 433,832 433,832 433,832  \non Ayebazibwe Health Center III = \n316,393 \u2018enn 3,314,751 Jun-23 RWABYATA 536,393 \\| 536,393 \\| 316,393 536,393 536,393 536,393  \nKobugabe \\|\\_Health Center IV \n\\| = 13,225,416 \\_\\_\\|  \n960180 Patience BWONGYERA La  \n13,225,416  \nJun-23  \nOrikiriza Health Center III 4,408,476 \u2014  \n[Patience \\| 4,408,476 4,408,476 4,408,476 4,408,476  \nJun-23 \nRWABYATA \n4,408,476 4,408,476 4,408,476 \\| 35,267,808 ; \nOrikiriza Health Center IV  \nTons \\| Patience RWAMWANJA 2,843,268 1,421,634 \n\\| \\| 1,421,634 \\| 14216341 \\| 11,373,072 1,421,634 1,421,634 1,421,634 \nUmuhoza Health Center IV  \n\\| \\| I. \\| \\| 2,200,000 2,200,000 \\| 17,930,000 \\| Jun-23 Peace Bayi RWAMABONDO 2,200,000 2,200,000 \n2,530,000 2,200,000 2,200,000 2,200,000 \nHealth Center IV  \nJun-23 Perry RWAKAKWENDA 2,608,476 2,608,476 7,938,476 2,608,476 \n2 2,608,476 2,608,476 2,608,476 2,608,476 \\| 21,197,808 \nMpumwire \\| Health Center IV  \nJun-23 Polly Otatiina NYAKIBIGI Health 407,660 \\| 407,660 \nmi 407,660 407,660 2,853,620 407,660 \\| 407,660 407,660 \nCenter III \n\\| \\| \\| \\| Jun-23 Prize NGOMBA Health 2,843,268 1,421,634 1,421,634 1,421,634 1,421,634 \\| 1,421,634 1,421,634 11,373,072 Orishaba Center III  \nJun-23 801044 Rehema BWONGYERA 7,825,428  \nMuteguya Health Center III  \nJun-23 Rehema RWABARATA 2,608,476 2,608,476  \nMuteguya Health Center IV  \nJun-23 801221 Richard BUTARE Health 707,781 707,781  \nOwobusingye Center II \n7,825,428 \n2,938,476 \\| 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476  \n21,197,808 \n707,781 707,781 707,781 707,781 707,781 707,781 5,662,248", "metadata": {"headings": [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}]], "page": 46, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jun-23 835474 Robert RWAKAKWENDA 2,200,000 \\| 2,200,000 Ampaire Health Center IV  \nJun-23 Robert RWAMABONDO 4,408,476 4,408,476  \nAmpaire Health Center IV  \nJun-23 Robert NYONGOZI 1,421,634 1,421,634  \nBeingana Health Center III  \nJun-23 974222 Robert RWAMWANJA  \nRuhangariyo Health Center IV  \nJun-23 Robinson NYAKIBIGI Health 2,608,476 2,608,476  \nAkatukunda Center III  \nJun-23 1089552 Rodgers ITOJO Health 433,832 433,832  \nMuhumuza Center II  \nJun-23 1024493 Ronald Kiiza NYARUBAARE 1,421,634 1,421,634  \nHealth Center III  \nJun-23 1145365 Ronald RWAMUNIORI 2,843,268 1,421,634  \nTurinawe Health Center IV  \nJun-23 \\| 806547 Ronald KITONDO Health 1,421,634 1,421,634  \nTuryatemba Center II  \nRoneth RWAMABONDO 2,845,268 1,421,634  \nNayakiira Health Center IV  \nRosemary RWABYATA 4,408,476 4,408,476  \nKanyesigye Health Center IV  \nSarah Agojo RWABARATA 1,558,476 1,558,476  \nHealth Center IV \n4,408,476 4,408,476 6,616,952 4,408,476 4,408,476  \n33,067,808 \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 \n1,421,634 1,421,634 2,843,268 \n2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476  \n20,867,808 \n433,832 433,832 433,832 433,832 433,832 433,832 3,470,656 \n1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 \n1,421,634 1,421,634 \\| 1,421,634 1,421,634 1,421,634 11,373,072 \\| 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634  \n11,373,072 \n\\| 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,375,072 \\| 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476", "metadata": {"headings": [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}, [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}], [{"headings_0": {"content": "{4,200,000", "page": 46, "level": 2}}, {"headings_1": {"content": "In 2,608,476 2,608,476 2,608,476 = [21,197,808", "page": 46, "level": 2}}]], "page": 47, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aaa", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], "page": 47, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,558,476 1,558,476 1,558,476 1,558,476 1,558,476 1,558,476  \n12,467,808", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], "page": 47, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sarah NGOMBA Health 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 \\| 2,608,476 \\| 2,608,476 \\| 20,867,808 Agumisiriza Center III Sarah NYAKIBIGI Health 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 \\| 1,421,634 \\| 1,421,634 11,373,072 Galenda Center III Jun-23 Sebastian RWAKAKWENDA 435,822 435,822 435,822 435,822 \\| 435,822 435,822 \\| 435,822 435,822 3,486,576 Rugundana Health Center IV Jun-23 Sebbi NYAKIBIGI Health 8,816,952 4,408,476 4,408,476 4,408,476 4,408,476 4,408,476 \\| 4,408,476 35,267,808 Ngabirano Center III Jun-23 1089520 Seth NYARUBAARE 1,037,781 597,781 \\| \\| 597,781 597,781 597,781 \\| 597,781 597,781 597,781 5,222,248 Kananura Health Center III Jun-23 Shallot RWABYATA 2,843,268 1,421,634 \\| \\| 1,421,634 1,421,634 1,421,634 \\| 1,421,634 1,421,634 11,373,072 Turyasiima Health Center IV Jun-23 Shivan RWAKISHAKIZI 2,843,268 1,421,634 \\| \\| 1,421,634 1,421,634 1,421,634 \\| 1,421,634 1,421,634 11,373,072 \\| \u00b0 Amutuheire Health Center IV Jun-23 Shivan RWAKABENGO 1,292,786 646,393 \\| \\| 646,393 646,393 \\| \\_ 646,393 646,393 646,393 5,171,144 Tumworobere Health Center IV Jun-23 Sophia RWAMABONDO 4,841,144 646,393 \\| 646,393 646,393 646,393 \\| 646,393 \\| 646,393 8,719,502 Aturinda Health Center IV Jun-23 835510 Stephen NYABUSHENYI 433,832 433,832 433,832 Ariturabizemu Health Center II Jun-23 Stephen NYABUSHENYI 433,832 433,832 Ariturabizemu Health Center III Jun-23 Susan RWAKABENGO 2,843,268 1,421,634 Kemigisha Health Center IV Jun-23 1044585 Susan IHUNGA 2,843,268 Namala (Ntungamo) Health Center II 1,301,496 433,832 433,832 433,832 433,832 433,832 433,832 3,470,656 1,421,634 1,421,634 1,421,634 1,421,634 \\| 1,421,634 11,373,072 2,843,268 Jun-23 Sylivernal NYABURIZA 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Kamuhanda Health Center III Jun-23 Sylivia NYANGA Health 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Nyamukuru Center III Jun-23 Sylivia RWABARATA 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Tusiime Health Center IV Jun-23 1024221 Syson BUTARE Health 2,608,476 2,608,476 Muhanguzi Center II 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Jun-23 Tabitha RWAKISHAKIZI 4,408,476 4,408,476 4,738,476 4,408,476 4,408,476 4,408,476 4,408,476 35,597,808 Tasiima Health Center IV Jun-23 1133456 Tadeo RWAKISHAKIZI 1,421,634 1,421,634 Bamwine Health Center IV Jun-23 1162153 Tomson BWONGYERA 7,825,428 Akankwasa Health Center III 1,421,634 1,421,634 1,421,634 \u00ab11,373,072 7,825,428 Jun-23 Tomson RWAKISHAKIZI 6,625,428 2,608,476 1,200,000 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Akankwasa Health Center IV Jun-23 1144983 Tracy KITONDO Health 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Gumisiriza Center II Jun-23 Vianney RWABYATA Biryahwaho Health Center IV Jun-23 Wilberforce RWABYATA Twinamatsiko Health Center IV 2,608,476 2,938,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 21,197,808 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 2,608,476 20,867,808 Jun-23 Winnie NYAKIBIGI Health 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 1,421,634 11,373,072 Atuhaire Center III Jun-23 Zipporah RWAMABONDO 1,421,634 1,421,634 Ahebwa Health Center", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}, [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}], [{"headings_0": {"content": "aaa", "page": 47, "level": 3}}, {"headings_1": {"content": "{4,200,000", "page": 46, "level": 2}}]], "page": 47, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 49, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yes 1,000,000 More funds needed Buhanama  \nyes  \nneeded  \n10 Mitooma yes no no yes  \nneeded \n10", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 49, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 13: Non functionality of SACCO committees and sub committees  \nVo Nam Supervis Executive Loan Sub Production sub Marketing sub \\| Business Development Finance and investment sub Remarks te eof ory Committee committee Committee Committee services sub Committee Committee  \nNa sacc committ  \nmelo  \nee  \nw Is Was \\| Is Was Is Was Is the Wasit \\| Isthe Was it Is the Was it \\| Isthe c  \na the it the it the it committ Constit committee Constitut committee Constituted? committee  \ns com Con com Con com Con ee uted? operational ed? operational? (yes/No) operational?  \nit mitt stit mitt stit mitt stit operatio (yes/N  \nC ee ute ee ute ute nal? 0) 2 (yes/No) (operational  \n(operational or  \nee  \no ope d? ope d? ope d? (operati \n(operation . Nat  \nor moe n rati (yes rati (yes rati (yes onal or al or Not  \noperational) operational) st onal /No onal /No onal /No Not  \noperational  \nit ? ) ? ) ? ) operatio )  \nu (op (op (op nal)  \nte erat erat erat  \nd iona iona iona", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 50, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- lor lor lor  \n(y Not Not Not  \ne ope ope ope  \ns rati rati rati  \n/ onal onal onal  \nN\\|) ) )  \no  \n\\_\\_\\|)  \nNtu Kiyag ye no yes no yes no yes no no no no no no no SACCO committees and ng a- Ss  \nsub committees not  \nam Nyabi functional hoko  \no", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 50, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ruheg no yes no yes no yes no no no no no no no SACCO committees and a-  \nsub committees not Kayon  \nfunctional  \nza  \nRukon no yes no yes no  \ni-West s \nKitojo ye no yes no yes no = Ss  \nBwon \ngyera  \nKyofor ye no yes no yes no a- s  \nRugar  \nama \nAppendix 14: Registration of PDM SACCOs \nno no no no SACCO committees and sub committees not functional  \nno no no no SACCO committees and sub committees not functional \nno no no no SACCO committees and sub committees not functional \n11", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 50, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Name of Name of PRF Was the Date Loan Loan Were the Werethey Iftheloanis Is the Name SACCO beneficiary beneficiary loanwas Amount Amount as loan vetted by a forafarming project in from the obtained as per per beneficiary village operation, existence? approved SACCO household selected meeting did the (Take PDM  \nrecords evidence through convened borrower pictures) enterprise  \nprovided the PDMIS by the obtain an  \n(Interview enterprise agriculture  \nnotes, Bank groups insurance  \ninformation policy under report, bank  \nthe Uganda  \nstatement  \nAgriculture  \netc.)  \nInsurance  \nScheme  \n(UAIS)?  \nde Ntungamo Kagongi Kagongi- Bamwebehire yes 7/9/23 1,000,000 1,000,000 No Yes No coffee  \ni DLG Rugarama Benon : PDM SACCO \\| ;", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 51, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Ntungamo Kagongi Kagongi- Twongeirwe yes 6/7/23 1,000,000 1,000,000 No Yes  \ncoffee  \nDLG Rugarama Adrine  \nPDM SACCO \\\\ \u201c\\| 3. Ntungamo Rwamabondo Rwamabondo Muhame Robert yes 22/8/23 1,000,000 1,000,000 No Yes No piggery DLG Ward PDM SACCO Muhanguzi\n3. Ntungamo Rwamabondo Rwamabondo Betantara yes 23/8/23 1,000,000 1,000,000  \nYes No DLG Ward PDM SACCO Florence\n4. Ntungamo Rwamwire Rwamwire \u2014 Byomuhangi yes 18/5/2023 1,000,000 1,000,000 No Yes No coffee DLG Ruhaama Johnbosco  \nPDM SACCO\n5. Ntungamo Kyamwasha Kyamwasha B Atuhaire yes 4/7/23 1,000,000 1,000,000 No Yes No coffee DLG B Rukoni-East Calorine  \nPDM SACCO  \nNtungamo Kyamwasha Kyamwasha B Tukamushaba yes 5/6/23 1,000,000 1,000,000 No  \ncoffee DLG B Rukoni-East Phionah  \nPDM SACCO  \nNtungamo Nshenyi Nhenyi-Kitwe Katatumba Sam yes 22/4/23 1,000,000 1,000,000 No  \ncoffee DLG ward(Kitwe) TC PDM  \nSACCO  \nNtungamo Rukoni parish Shunga Komukyera yes 13/9/23 1,000,000 1,000,000 No  \nShunga DLG piggery Prossy piggery SACCO", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 51, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "12 \n", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 51, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Ntungamo Nyakariro Nyakariro Kagamba 12/5/23 1,000,000 1,000,000  \nCattle DLG parish Bgoma PDM Charles  \nrearing SACCO\n11. Ntungamo Mukinga Mukinga Bukenya  \n1,000,000 1,000,000  \nDLG parish Nyabushenyi Jamanda  \nPDM SACCO  \n12 Ntungamo Mukinga Mukinga Busingye 25/4/2023 1,000,000 1,000,000  \nCoffee  \nDLG parish Nyabushenyi Imelidah  \nPDM SACCO  \n13 Ntungamo Mitooma Mitooma- Nshoborokyirwe yes 4/7/2023 1,000,000 1,000,000 Yes No Coffee DLG parish Ruhaama Enock Sayyio  \nPDM SACCO  \n14 Ntungamo Kishami B Kishami B Bagambe Moses yes 3/6/23 1,000,000 1,000,000  \nCoffee  \nDLG  \nRuhaama  \nEast  \nNtungamo Kagango Kagango Sempebwa yes 27/4/23 1,000,000 1,000,000  \nDLG ward ward PDM Akim  \nSACCO  \nNtungamo Kagango Kagango Mbabazi yes 30/7/23 1,000,000 1,000,000 No Yes  \nGoat rearing DLG ward ward PDM Winifred  \nSACCO  \n17 Ntungamo Nyarubare Nyarubare- Mucunguzi  \nDLG Ntungamo Nekemia  \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], "page": 52, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "26/4/23 1,000,000 1,000,000 \n18 Ntungamo Kibaruko Kibaruko Kamukama yes 1,000,000 1,000,000  \nNo piggery DLG ward ward PDM Denesi  \nSACC  \n19 Ntungamo Kibaruko Kibaruko Tindyebwa Yes 1,000,000 1,000,000  \ncoffee DLG ward ward PDM Jackson  \nSACC  \n20 Ntungamo Mukinga Mukinga- Kasaja Sharifu  \nDLG parish Nyabushenyi  \nPDM SACCO  \n21 Ntungamo Mukinga Mukinga- Nkabimanya  \nDLG parish Nyabushenyi Allen  \nPDM SACCO \n1,000,000 1,000,000 Yes No Bean growing \n1,000,000 1,000,000 Yes No coffee \nNtungamo Rwengoma Rwengoma- Atugyeza 1,000,000 1,000,000 No piggery DLG parish Ruhaama Asimiin  \nPDM SACCO \n13 \nNtungamo Rwengoma Rwengoma- Asiimwe yes 1,000,000 1,000,000  \nHen rearing DLG parish Ruhaama Florence  \nPDM SACCO  \na Ntungamo Ruhanga Ruhanga- Bendeza L \u2014  \nNo G oat rearing DLG parish Itojo PDM Deneth  \nSACCO  \nNtungamo Ruhanga Ruhanga- Bugumya u \u2014  \ncoffee  \nDLG parish Itojo PDM Wilber  \nSACCO  \nNtungamo Nshenyi Nshenyi- Tukwasibwe BE u 1,000,000  \nNo piggery DLG parish Kitwe PDM Henry  \nSACCO  \nNtungamo Nshenyi Nshenyi- Ayebare  \n1,000,000 1,000,000  \nDLG parish Kitwe PDM Kugumanawe  \nSACCO \nAppendix 15: Failure to carry out Wealth ranking of households \nSN Vote Name Parish Name Name of SACCO  \nWas wealth ranking No. of villages where Remarks  \ncarried out at parish  \nwealth ranking was  \nlevel? carried out?  \n1 Ntungamo Rwamabondo ward Rwamabondo PDM No N 2 Ntungamo Kagongi Kagongi PDM No  \n3 Ntungamo Rwamwire Rwamwire-Ruhama PDM No  \n4 Ntungamo Kyamwasha Kyamwasha-B PDM No  \n5 Ntungamo Rukoni Shunga No  \n6 Ntungamo Nyakariro Nyakariro-Ngoma PDM No  \n7 Ntungamo Mukinga  \n8  \nNtungamo  \n9 Ntungamo Kyaga-Nyabihok PDM No  \n10 Ntungamo Kitojo-Bwongyera PDM No", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}, [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}], [{"headings_0": {"content": "Se", "page": 49, "level": 2}}, {"headings_1": {"content": "aaa", "page": 47, "level": 3}}]], "page": 52, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 53, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Vote Name Parish Name Name of SACCO Name of PRF Loan Amount Loan Amount as Project Status of the project  \nRemark beneficiary  \nas per SACCO per household funded  \nrecords  \nevidence  \nrovided \n14 \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}, [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}]], "page": 53, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Ntungamo Rwamabondo Rwamabondo Muhame Robert 1,000,000 1,000,000 piggery  \nFully Muhanguzi  \nimpleme\u0131 ed", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "picture showing the  \nigs being reared  \n.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rwamabondo Rwamabondo Betantara Florence 1,000,000 1,000,000 BIRD LERE REDE  \nFully impleme\u0131 ed", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "picture shows a hip of manure ready to be sprayed in the coffee garden", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Nyakarioro Nyakariro-Ngoma Kagamba Charles 1,000,000 1,000,000 Cattle rearing Received funds on 25/10/23 Received funds on", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "25/10/23 \n4, Mukinga Mukinga-Nyabushenyi Bukenya Jamanda 1,000,000 1,000,000 coffee  \nFully impleme\u0131 ed \n15 \n\u2014 - > - - \nMukinga Mukinga-Nyabushenyi Busingye Imelidah 1,000,000 1,000,000 coffee \\\\ MENGEN Fully AN  \nimpleme\u0131 Ka N hi Ma ed \nN \nAal ANS \u201cSwell ; mulched garden with coffee  \nseedlings showing green \nKagongi Kagongi-Rugarama Twongirwe Adrine 1,000,000 1,000,000 Kagongi Kagongi-Rugarama Bamwebehire Benon 1,000,000 1,000,000 \nKasana C 11  \nKamara Vicent 1,000,000 1,000,000 piggery \n16 \nher coffee \nFully impleme\u0131 ed \nof the bought the \u201c\\| some \npiglets  \nfarmer using the PDM fundini", "metadata": {"headings": [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}, [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}], [{"headings_0": {"content": "Appendix 16: Physical Inspection of Household Project Implementation", "page": 53, "level": 3}}, {"headings_1": {"content": "Se", "page": 49, "level": 2}}]], "page": 54, "document_name": "Ntungamo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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