diff --git "a/reports/chunks/Nwoya District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Nwoya District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Nwoya District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NWOYA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}], "page": 2, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Te meme ii anes arcane eee ee ean clase eos BR N ee iii OPTINION cos \u0131 sssswsrvssssemensarnasiaas cssisnis iannnronnancenenonsenserensissnebenneessactasns tus evtedunsatvenistweneolyaean essa unesevnaaveaweseenows BASIS FOR. OPINION \n1 sscsicsssuactavesnssaisssascrsncenvennocestensaveneosnenemeton sents ovencnsuiren ceensnnsavestontesesunevuenevnsvengseseseeusn KEY AUDIT MAT TERS isco \n1 cvarccensianesecssnctnaissansnisdeisasnanincannnncooennenns ineceencnievs nenn ennneen nennen 1.0 Implementation of the Approved BUdGget.........ccccccccscsccesessesesesecsesesecsesesesscstsaesestsneareeseeseees 1 2.0 \nManagement of the Government Salary Payroll.........c.cccccccsccscssesesscsessesesecstseteseeesessesersesecees 9 ERIEAIRSI MI] EER een 12 3.0 \nChange in Accounting Treatment for Non-current Assets... 12 Be ceercrrereerearnseenmrmenmmocneenenn 13 EN aenmeeats: BI BERATER 13 cerca encarta cena esas 6.0 Implementation of Key Government Grants/PrograMMes .........c.ccsccscsessesessessseceeseseeeeees 13 6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program..................... 16 6.3 Education Development Grant \n19 ............c.cccccccscescssscesesesssesssscssscarcecsesecsucstsucavsnsersuveveesarcerseeees A IBIERE BEA TAT \n20 nu 6.5", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}], "page": 2, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Acronym Meaning \u2014 \n\\| \nDistrict Local Government. \\| GoU \\|", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Government", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 3, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 5}}, {"headings_1": {"content": "Government", "page": 3, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda ae ee", "metadata": {"headings": [{"headings_0": {"content": "Uganda ae ee", "page": 3, "level": 1}}, {"headings_1": {"content": "of", "page": 3, "level": 5}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "Uganda ae ee", "page": 3, "level": 1}}, {"headings_1": {"content": "of", "page": 3, "level": 5}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ INTOSAI _", "metadata": {"headings": [{"headings_0": {"content": "_ INTOSAI _", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda ae ee", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel", "metadata": {"headings": [{"headings_0": {"content": "Integrated Personnel", "page": 3, "level": 1}}, {"headings_1": {"content": "_ INTOSAI _", "page": 3, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Payroll system \\_ \nee International \u00a9 Supreme / -", "metadata": {"headings": [{"headings_0": {"content": "Integrated Personnel", "page": 3, "level": 1}}, {"headings_1": {"content": "_ INTOSAI _", "page": 3, "level": 2}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Standards of", "metadata": {"headings": [{"headings_0": {"content": "Standards of", "page": 3, "level": 1}}, {"headings_1": {"content": "Integrated Personnel", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Audit u Institutions - \nbles Seep, EN ER ES", "metadata": {"headings": [{"headings_0": {"content": "Standards of", "page": 3, "level": 1}}, {"headings_1": {"content": "Integrated Personnel", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Local Revenue", "page": 3, "level": 5}}, {"headings_1": {"content": "Standards of", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}, {"headings_1": {"content": "\u2014 Local Revenue", "page": 3, "level": 5}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OL Ministry of Local Government F ne the General Office of Auditor \nublic Finance Management es", "metadata": {"headings": [{"headings_0": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}, {"headings_1": {"content": "\u2014 Local Revenue", "page": 3, "level": 5}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Act", "metadata": {"headings": [{"headings_0": {"content": "Act", "page": 3, "level": 1}}, {"headings_1": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| Public Procurement &", "metadata": {"headings": [{"headings_0": {"content": "Act", "page": 3, "level": 1}}, {"headings_1": {"content": "\\MoPPED_ Ministry of Finance, Planning and Economic Development", "page": 3, "level": 4}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Disposal", "metadata": {"headings": [{"headings_0": {"content": "Disposal", "page": 3, "level": 1}}, {"headings_1": {"content": "Act", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Public", "metadata": {"headings": [{"headings_0": {"content": "of Public", "page": 3, "level": 1}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Assets", "metadata": {"headings": [{"headings_0": {"content": "Assets", "page": 3, "level": 1}}, {"headings_1": {"content": "of Public", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u2014\u2014 \n\\| Permanent. Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Assets", "page": 3, "level": 1}}, {"headings_1": {"content": "of Public", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary / |", "metadata": {"headings": [{"headings_0": {"content": "Secretary / |", "page": 3, "level": 1}}, {"headings_1": {"content": "Assets", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Secretary / |", "page": 3, "level": 1}}, {"headings_1": {"content": "Assets", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}, {"headings_1": {"content": "Secretary / |", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A in \u201ell", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}, {"headings_1": {"content": "Secretary / |", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \\_\\| \n\\| Uganda Shilling \n\\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF NWOYA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Nwoya District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Nwoya District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}]], "page": 3, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nArticle 176 of the constitution of the republic of Uganda mandates Nwoya District Local Government is to initiate, plan, and execute policies in respect of service delivery and matters affecting the people within her jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.33,274,427,363 out of which UGX.31,102,295,708 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 3, "level": 2}}, {"headings_1": {"content": "Intergovernmental_ Fiscal Transfers Program for Results Et", "page": 3, "level": 1}}]], "page": 4, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 3, "level": 2}}], "page": 5, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \n\\| Details Budget \\_ Warrants \n% \n\\| SN UGX UGX funding \\_ \n[4 (Wage) \\_ \\| 16,974,452,663 16,974,452,662 100%", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 3, "level": 2}}]], "page": 5, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent", "metadata": {"headings": [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non-wage) 6,623,497,354 5,680,696,087 86% 3 \\_ Development \\| 9,676,477,346 8,447,146,959 87% \\| \n\\| \nTotal : 33,274,427,363 31,102,295,708 93% \nOut of the total warrants of UGX.31,102,295,708 I reviewed the utilisation of warrants worth UGX.22,720,741,210 (73%) as summarised in the table below \n\\| SN \\| Details \n\u201cActual Amount Cumulative = Cumulative \nage \\| a (UGX) Actual Amount \\_\\_ out \nof total warrants \\_ \\_ \n\\_ \n5 \n1 Wage expenditure (Payroll audit/FS- 16,974,452,663 16,974,452,663 55% ' audit) ERE \\| REF ET VER \\| \nNEIERETEE ER EN BE \n2 \\| Theme area-PDM expenditure \\| 39,017,200 \\| 17,013,469,863 \n55% \n\\_3 Focus area-Microscale irrigation \nVs REREN \nced ldap lca SU i a \n18,587,117,263 60% \nMS ae pects \noeceal aon an a adcaae ete \n4 Focus area-Education grant - 866,879,537 \\| 19,453,996,800 \\| 63% \ni \\| \n\u201a5. Focus area-UGIFT (Infrastructure) 1,922,487,738 21,376,484,538 \\| 69% \\| 6 \\| Focus area-Water development \n848,013,774 \\| 22,224,498,312 \\| 71% \\| grant (Piped water, and Rural water \n\\| \nOutputs/activities under budget 496,242,898 \\| 22,720,741,210 73% \\| \n\\| performance review (URF Road \\| \n[rehabilitation maintenance fund \\| N... \n\\| ofthe audited \\_\\_\\_ 22,720,741,210 \nTotal warrants \\| \nOut of the total warrants of UGX. 31,102,295,708 in the financial year 2022/2023, UGX.15,381,784,231 (50%) was spent on wage costs for which I issued a separate \nNo ern Recomme \\| ndation \nThe summary is in the table below and the details are in Appendix 1 undertake", "metadata": {"headings": [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a).", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "Recurrent", "page": 5, "level": 2}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "realistic", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "Recurrent", "page": 5, "level": 2}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an SEN ae \n\\| N \\| Source Approved \\| Actual Variance given the oJ budget \\| Collections \n\\| \\_\\_\\_ new \n\\| Non-TaxRevenues 276,112,263 \\| 182,037,348 \\| 94,074,915 VEapmE Total 860,000,000 439,613,348 420,386,652 nts. \nThe DLG over collected revenue from LST, business license and ! \nalso \nother tax revenues which is commendable performance, however, @dvised the there may be an indication that the local revenue targets set were len low compared to the entity\u2019s revenue potential.", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}, [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeting", "page": 6, "level": 8}}, {"headings_1": {"content": "(a).", "page": 6, "level": 2}}]], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "consider \ncomputerisi Overall, the DLG under collected local \nrevenue ng the \nwhich . denied . the \nentity resources for implementation of the following planned \nrevenue", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}, [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}], [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}], [{"headings_0": {"content": "es", "page": 6, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 6, "level": 8}}]], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities,", "metadata": {"headings": [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collection 0000 \n\\| \nNo Out-put \\| Activity Purpose . m u \\| Bu \\| processes \u2014 iia \u2014 ana with better \u201a1 Administrative \\| Transfer to For monitoring, 249,780,780 \ncontrols \ntrol \u201a and Support Other allowances and \n\\| \nServices Government supervision by other \nover \nUnits government units revenue \\| \n\\| \\| \\| collection. \n2 Administrative Travel inland \nTo run the district's \\| 10,314,059 \n\\| \u201acosts operation \\| 13 Capacity Staff Training To improve employee 3,265,500 \n\\_ \nStrengthening performance, drive \ni \nmotivation \nand \ni \n\\| \nachieve their business \n\\| goals \nPlanning and \\| Maintenance \\| To minimise repair 7,500,000 \\| \\| \n- \n\\| Budgeting \\| Machinery & costs and breakdown \n\\| \\| services \\| Equipment Other \n\\| than Transport \\| \\_ Equipment \\| ll", "metadata": {"headings": [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}, [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities,", "page": 6, "level": 1}}, {"headings_1": {"content": "es", "page": 6, "level": 2}}]], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eure", "metadata": {"headings": [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lene \n4 Total \n270,860,339 \\| \nThe under collection of local revenue was attributed to the following; \nSlow recovery of the businesses from the Covid 19 effects which has e \naffected collections from trading licenses. \noe Issue of a ban on the collection of revenue from forest products by \nNo Observation Recomme ndation \n1.2 Performance of GOU warrants \n[ \nThe DLG had an approved budget of UGX.29,793,542,067 to\\|I advised implement the various programmes, out of which UGx. \\| the 29,238,292,550 was warranted resulting in a shortfall of UGX. Accounting 555,249,517 representing 98% performance. \nOfficer to roll over The performance of warrants for each of the programmes is Ehe unimpleme shown : the appendix a 1 (b). \nin \nated activities to The UGX. 555,249,517 that was not warranted was meant for the \nsome of the following key activities which were either partially or subsequent not implemented at all; period. \nNo. Programm Amount not Activities not Purposeoftheuni e warranted implemented mplementedactiv \n1 \n\\| For the well- \\| \nPublic Sector \\| 22,908,943 Pension \nTransformati \n\\| of the retired staff \non \n\\| \n> Integrated \n111,578,738 Transfer \u201cto Increase the access Transport Other of rural community Infrastructur \nGovernment and villages within e and Units the district Services \n29,192,219 Maintenance- \\| repair \\| \nHuman To reduce", "metadata": {"headings": [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}, [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}], [{"headings_0": {"content": "eure", "page": 6, "level": 3}}, {"headings_1": {"content": "activities,", "page": 6, "level": 1}}]], "page": 6, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], "page": 7, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport costs and constant Developmen Equipment breakdowns \\| \nt \n\\|\\_\\_\\| Total \\_ 163,679,900 \n\\| \n\\_ \nThe Accounting Officer explained that the revenues from Donors and Other Government transfers performed poorly. The unimplemented activities were rolled over to the subsequent period. \nNo\\_ Observation Recomme ndation \nCommunity 653,984,941 122,214,000 19% \\| d activities Mobilization And \n\\| to the \nHuman Capital 1,098,559,005 1,049,173,910 \\| 96% \\| \n\\| \nDevelopment \\| year. \\| \n\\| \n\\| \\| \nIntegrated ~ 623,711,350 4", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}, [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}]], "page": 7, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0% \\|", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 2}}, {"headings_1": {"content": "eure", "page": 6, "level": 3}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 8, "level": 3}}, {"headings_1": {"content": "Capital", "page": 7, "level": 2}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure And", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 8, "level": 3}}, {"headings_1": {"content": "Capital", "page": 7, "level": 2}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Levis", "metadata": {"headings": [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. N el see cal \\| Natural Resources, \\| 244,630,000 220,167,000 \\| 90% \\| \\| \n\\| Environment, \\| \\| \\| \\| \n\\| Climate Change, \\| \n\\| \\| Land And Water \\| \n\\| 0 \nTotal \\_ 2,620,885,296 1,391,554,910 53% \\|", "metadata": {"headings": [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe UGX. 1,229,330,386 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programme Amount not \\| Activities Purpose of the warranted not unimplemented implement activity \ned \n1 Public Sector 57,972,941 Travel inland To run the distrcts Transformatio \noperation \nn \n2 Integrated 617,311,350 Roads and Increase the Transport \nBridges - access of rural Infrastructure Acquisition community and And Services \nvillages within the district \n3 Community 334,327,650 Donations To increase Mobilization service delivery And Mindset \nChange \n\\| \\| Total 163,679,900 \\| \nThe Accounting Officer explained that the revenues from Donors and Other Government transfers performed poorly. The qualifying unimplemented activities have been rolled to the subsequent period. \nNo Observation Recomme ndation Community 415,456,169 \\| 369,674,287 \\| 45,781,882 \nMobilization And \nMindset Change \nDevelopment 610,160,132 522,150,810 \n\\| \"88,009,322 \\| Plan \nImplementation \n\\| \nDigital 6,000,000 6,000,000 Transformation \nGovernance And 1,509,519,049 1,480,423,664 29,095,385 Security", "metadata": {"headings": [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}, [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}], [{"headings_0": {"content": "Levis", "page": 8, "level": 2}}, {"headings_1": {"content": "Transport", "page": 8, "level": 3}}]], "page": 8, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,078,827,395", "metadata": {"headings": [{"headings_0": {"content": "16,078,827,395", "page": 9, "level": 2}}, {"headings_1": {"content": "Levis", "page": 8, "level": 2}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nHuman Capital 14,878,805,979 1,200,021,416 Development \nIntegrated 4,793,405,443 4,678,535,358 114,870,085 Transport \nInfrastructure \nNatural 1,475,967,137 1,266,839,778 209,127,359 Resources, \nEnvironment, \nClimate Change, \nLand And Water \n\\| Private Sector 122,583,774 16,960,639", "metadata": {"headings": [{"headings_0": {"content": "16,078,827,395", "page": 9, "level": 2}}, {"headings_1": {"content": "Levis", "page": 8, "level": 2}}, [{"headings_0": {"content": "16,078,827,395", "page": 9, "level": 2}}, {"headings_1": {"content": "Levis", "page": 8, "level": 2}}]], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "105,623,135", "metadata": {"headings": [{"headings_0": {"content": "105,623,135", "page": 9, "level": 1}}, {"headings_1": {"content": "16,078,827,395", "page": 9, "level": 2}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 2}}, {"headings_1": {"content": "105,623,135", "page": 9, "level": 1}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Public Sector 2,585,663,874 2,203,602,894 382,060,980 Transformation \nSustainable 151,116,308 136,840,208 14,276,100 Urbanisation And \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 2}}, {"headings_1": {"content": "105,623,135", "page": 9, "level": 1}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tourism 8,100,000 8,089,700 10,300 \nacc Da ee =) Development \n\\| \nTotal 31,102,295,708 28,551,952294 2,550,343,414 92 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nT able Showing key activities affected by under-utilization of warrants Programme Warrants not Activities Reason for the Utilized affected by underutilizatio \nthe under n of warrants", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}, [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}], [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}], [{"headings_0": {"content": "Housing", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 2}}]], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "utilization", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 9, "level": 8}}, {"headings_1": {"content": "Housing", "page": 9, "level": 3}}], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wisi ss 323,612,464 Delayed release General staff \nIndustrializatio \\| salaries of funds \nn \nHuman capital Non- Delayed release Development 35,101,000 Residential of funds Buildings \n=", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 9, "level": 8}}, {"headings_1": {"content": "Housing", "page": 9, "level": 3}}, [{"headings_0": {"content": "utilization", "page": 9, "level": 8}}, {"headings_1": {"content": "Housing", "page": 9, "level": 3}}]], "page": 9, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No Observation Recomme", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recomme", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 8}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ndation \nThe Accounting Officer explained that the underutilization of warrants \nwas because of the delay in the receipt of funds. \n1.5 Lack of appropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, I advised 2016 states that the work plan of a vote shall indicate the key the performance indicators to be used to gauge the outputs.", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recomme", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 8}}, [{"headings_0": {"content": "[No Observation Recomme", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 8}}]], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "[No Observation Recomme", "page": 10, "level": 2}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer to Part A of the performance contract for Accounting Officers outlines the liaise with core performance requirements against which their performance should MoFPED \nbe assessed in regard to achievement of planned results. This requires and \nthe Accounting Officer to be assessed on the extent to which annual key National performance indicators and targets are achieved for key projects and/or \\| Planning programs.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "[No Observation Recomme", "page": 10, "level": 2}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Authority", "metadata": {"headings": [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(NPA) to I reviewed the approved work plan and sampled 7 outputs with a total customize of 39 activities. I noted the following; \nPIAPS for \nLocal \ne 7 outputs with 39 activities had clear performance indicators and Governmen targets. \nts. \nCategory No. of Expenditure of outputs Amount Activi (UGX) Bn ties \nwith clear perfo rman \nce \nce indica", "metadata": {"headings": [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}, [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], [{"headings_0": {"content": "Authority", "page": 10, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}]], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tors tors", "metadata": {"headings": [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and and \nNo\\_ Observation Recomme ndation \n1,922,487,738 were partially implemented. Out of the five implemente (05) activities, the entity fully implemented two (02) d activities activities; three (03) activities were partially implemented. to \nthe", "metadata": {"headings": [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}, [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}], [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}], [{"headings_0": {"content": "tors tors", "page": 10, "level": 1}}, {"headings_1": {"content": "Authority", "page": 10, "level": 8}}]], "page": 10, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subsequent", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 8}}, {"headings_1": {"content": "tors tors", "page": 10, "level": 1}}], "page": 11, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets \nyear. Category \u2018of No. of No of No. of No of No of Expendit \noutputs output activiti Activities activities activities ure \nSs es in fully partially not Amount \nassess the impleme implement implement (UGX) \noutput nted ed ed", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 8}}, {"headings_1": {"content": "tors tors", "page": 10, "level": 1}}, [{"headings_0": {"content": "subsequent", "page": 11, "level": 8}}, {"headings_1": {"content": "tors tors", "page": 10, "level": 1}}]], "page": 11, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,823,80 |", "metadata": {"headings": [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], "page": 11, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0,809 \nPartial/Non-Implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did partially/didn\u2019t implement the following planned activities. \ni. Construction of Got Apwoyo Seed School \nii. Construction of Got Apwoyo Health Center III \niii. Construction of one block of two units staff house at Lulyango Health center II in Lungulu sub county. \nRefer to Appendix 1 (c) and 1 (d) for details. \nThe Accounting Officer explained that the underutilization of warrants was because of the delay in the receipt of funds. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \nborehole was constructed and ensure any changes to instead of a production well and work-plan is accordingly no information was availed for \nupdated. \nthe revised plan. \nThis could result into low water supply to the surrounding community. \nThe Accounting Officer explained that water is in use and serving the community, although this did", "metadata": {"headings": [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}, [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}], [{"headings_0": {"content": "3,823,80 |", "page": 11, "level": 3}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 8}}]], "page": 11, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fru", "metadata": {"headings": [{"headings_0": {"content": "Fru", "page": 12, "level": 2}}, {"headings_1": {"content": "3,823,80 |", "page": 11, "level": 3}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a See a", "metadata": {"headings": [{"headings_0": {"content": "Fru", "page": 12, "level": 2}}, {"headings_1": {"content": "3,823,80 |", "page": 11, "level": 3}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Education \nFencing and Laying Compound", "metadata": {"headings": [{"headings_0": {"content": "Fru", "page": 12, "level": 2}}, {"headings_1": {"content": "3,823,80 |", "page": 11, "level": 3}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bricks at Education and Sports to always adhere to the Grant \nDepartment Compound. District guidelines or always seek foe Education Office compound approval of reallocation from the done satisfactorily although line Ministry. \nactivity was ineligible. \nCompound in use as evidenced \nby meeting held at the time of \naudit \nThis may lead to misuse and loss of public funds.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}]], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33 UGIFT \nConstruction of Got Apwoyo e I advised the Accounting Seed Secondary School in Officer to engage the Nwoya District Slow progress of contractors to ensure the works construction is complete Site abandoned by the contractor \nbecause of heavy rains that spoilt \nthe access to the site. \nICT building still at slabbing level; \nStaff quarters of 3 blocks of 2 \n\\| units each still at excavating level; \n\\| Administration block, science lab, \n\\| 3 blocks of 2 classrooms each and \nmulti purpose hall all done halfway \nConstruction of new facility at \nGot Apwoyo HCIII. \nUGX707,887,797 (79%) was \n\\| already paid to the contractor by \\| \nthe time of inspection. \n\\| \n\\| Contract was awarded on \n\\| \n20/11/2022 and should have \nthere has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nNwoya DLG had a wage budget of UGX. 16,974,452,663 out of which UGX. 15,381,784,231 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nI advised the The DLG had an approved wage budget of UGX.13,690,304,576, Accounting Officer and obtained supplementary funding of UGX.3,284,148,087 to ensure optimal resulting into a revised wage budget of UGX.16,974,452,663 absorption of wage. which was all warranted \nOut of the total warrants, UGX.15,381,784,231 was utilized by the DLG resulting in un-utilized warrants of UGX.1,592,668,431 representing utilization of 91% as summarized in the table below and detailed in Appendix 2 \nAppro Revised Warrants Payments Unspent ved mentary Budget Balance Budg \net", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Fru", "page": 12, "level": 2}}]], "page": 12, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "metadata": {"headings": [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a304,5 8,087 52,663 \u201a662 31 1 \\| \n76 \n2.2 Validation of employees on the entity payroll \nThe District had 1038 employees on the IPPS payroll of which I advised the 1015 (96%) were fully verified and 23 (2%) did not show up. \nAccounting Officer and the Ministry of In addition, 18 individuals had not accessed the payroll by end of Public Service to June, 2023. These were captured as new records in my further investigate this matter and determination of the District wage bill. \ndelete \nthe individuals \nin category \nof employees from the", "metadata": {"headings": [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 13, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], "page": 14, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following observations were made; \na) Out of 1015 (96%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) A total of 23(2%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n10 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii, \n10 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nii. A total of UGX.12,342,269 was paid as salary to 12 employees in question after exit and this is considered a financial loss to Government. \niv. I further noted that 3 individuals who were paid UGX 13,489,236 in the last four years, were not accounted for and these were omitted from the validated payroll. \nc) 18 individuals whose names were not on the District\u2019s payroll June \nfor the validation exercise. These \ntheir dates of birth, captured in the payroll and data captured by Accounting Officer NIRA on the National IDs. The information is critical in the to engage the identification of an individual. \naffected staff and ensure \nthat Inconsistent information undermines the integrity of the District\u2019s employee records records and may complicate the employee service history and are duly updated retirement procedures. Where the errors in dates of birth increase and brought to the the length of service, it may lead to the irregular extension of attention of the employee service. \nMinistry of Public Service within a The Accounting Officer acknowledged the shortcoming and specified timeline explained that she had written to the affected staff to provide for", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}, [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 8}}, {"headings_1": {"content": "13,690 | 3,284,14 | 16,974,4 | 16,974,452 | 15,381,784,2 | 1,592,668,43", "page": 13, "level": 3}}]], "page": 14, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], "page": 15, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their birth certificate for onward Submission to Ministry of public action. service as recommended. She also noted that the date format used by NIRA and Public Service IPPS system were not in sync. 2.4 Review of the DLG Staff Establishment Review of the establishment revealed; I advised the i. Out of 1985 approved positions, a total of 1070 positions were Accounting Officer filled leaving a gap of 1070 vacant positions. In addition, 915 to liaise with MoPS positions were over-filled. and MoFPED to raise the wage bill i. The entity did not have an approved and costed staff of the District in establishment for primary, secondary and tertiary institutions order to recruit while the staff structure for health facilities issued by Ministry staff to bridge the of Health was not incorporated into the district approved huge staffing gap structure. at the District. The Accounting Officer explained that the District wage bill is always limited and that they cannot recruit according to the full needs of the District. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District/MC/City that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\u201d June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets 4.0 Payables Section 41, 1 (a-c) of the Public finance management act 2015 states that (a) an Accounting Officer shall control the regularity and proper use of money appropriated to a vote, (b) be responsible for authorising any commitment made by a vote, and (c) control the resources received, held or disposed of by or on account of a vote The District disclosed accumulated verified payables/deposits received figure of UGX. 2,452,113,766, arising from from failure to repay the YLP and UWEP funds (Advances from other Government Units), other accounts payables and Trade creditors. There is risk that the District may not settle these obligations, given the poor recovery of funds. Recommendation I advised the Accounting Officer to devise means of settling the creditors when they fall due to avoid future litgation. 5.0 Receivables Paragraph 15.12.5", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}, [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 8}}]], "page": 15, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(100%).", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual quantity quantity \nSME \nRE UETRESETTENTEETETENZEN Sanitation Sub-Grant \nSA \nRural Water and \nlon of borenole 3b (traditional component) Rehabilitation of boreholes \nPiped Water Sub-Grant (UgIFT Construction of piped component) \n\\} \\| scheme. water \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}, [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 2}}]], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n6.1.1 Positive Observations \nI noted the following areas where management had commendable performance; \noe The approved budget estimates and detailed Central Government Grants performance revealed that the district received UGX. 871,741,729 out of UGX. 871,741,729 budgeted (100%). \nAll four (100%) of the projects in the water grant work plan were in the approved oe \nfive-year development plan. \nFunds of District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) e \nwere spent on eligible and appropriate projects. \nThe entity undertook desk and field appraisals for all the projects as evidenced by e \nactivity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 2}}]], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan/budget.", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 17, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe My review of procurement records and delivery notes revealed that, all the 23 complete sets of borehole pump parts and pipes for borehole works(rehabilitation) were purchased and all the pipes supplied by the contractor for construction of new boreholes were stainless steel. \noe The District allocated 70% to new capital development which is above the minimum of 65% leading hence optimal allocation \n, \noe The District allocated 100% to new capital development which is above minimum of 85% leading to optimal allocation \n. \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.3 Funding and Absorption \nI reviewed the budget performance of Nwoya DLG and noted the following; \n6.1.4 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 1}}], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nce All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. I reviewed the implementation of the Grant activities and noted the following; \na) Non-functional Water Facilities \nA review of the annual water performance report revealed that 71 (14%) out of 506 existing water facilities were not functioning as shown in the Appendix 3. \nb) Water Quality Testin \nI noted that the district did not undertake water quality testing in the period under review for all the existing water facilities contrary to the standard 20%. I could not confirm whether the quality of the water from the exiting water facilities was suitable for human consumption. There is a health risk of consuming water whose quality was not unknown. Table below refers. \nSN Category Number Percentage Number Percentage Percentage Percentage of water required to tested actually untested of tested sources be tested tested water (a) (a-b) sources suitable for human consumption. en nenn \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the water quality test reports were available for verification. However, the annual performance report revealed that the water quality tests were not done.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], "page": 19, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the water for human consumption is regularly tested to determine its safety for consumption. \n6.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nNwoya District budgeted and received UGX 2,198,809,059 to the implement the programme. The following activities were undertaken; \n6.2.1 observations \nI noted the following areas where management had commendable performance; \nA review of expenditure vouchers revealed that there were no unaccounted for funds A review of expenditure vouchers revealed that WHT was deducted from all the payments made to Contractors of UGIFT projects. \nThe District prepared Quarterly monitoring reports as evidence of monitoring the implementation UGIFT activities. \nAll the two (02) projects worth UGX. 2,005,534,909 had designs based on user needs. \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance \n6.2.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 517,239,757(40%) while replacement of small medical equipment and medical furniture was not allocated at all. In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Items Thresh Actual Approved Varianc Audit \\| old as percentage budget (UGX) je remark \nI \nper the (budget) \nr guidelin (A-B) r \nes ce \nRepair of medical equipment Minimu \n20% Under m 20% allocation Replacement of small medical Maximu \n0 20% Under equipment and medical furniture. m 20% \ncollection Upgrade and new construction Maximu 1005% 1,293,099,394 40% Over", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage Ministry of Health for proper budget allocation to health development activities. \n6.2.4 Funding and Absorption \nOut of the approved budget of UGX. 2,198,809,059, the district received UGX. 2,198,809,059 (100%). Out of the received funds, UGX 1,922,487,738(87.4%) was spent, leaving UGX 276,252,119 unutilized. \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of new facility at Got Apwoyo HC III \no Got Apwoyo Seed Secondary School \nAs a result, education and health services were delayed to the intended beneficiaries. The Accounting Officer explained that the Contractor had not completed the Works and as such payment could not be effected without certificate of work completion eventually this funds were swept back to the consolidated funds account. \nRecommendation \nI Advised the Accounting Officer to liaise with MoFPED to revote funds in the subsequent financial year. \n6.2.5 Implementation of UGiFT activities \n6.2.5.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\"\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which five (5) UGIFT infrastructure projects worth UGX. 3,807,514,193 were implemented.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contract Amount UGX", "metadata": {"headings": [{"headings_0": {"content": "Contract Amount UGX", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "800,866,071 |", "metadata": {"headings": [{"headings_0": {"content": "800,866,071 |", "page": 21, "level": 1}}, {"headings_1": {"content": "Contract Amount UGX", "page": 21, "level": 1}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"165,072,509", "metadata": {"headings": [{"headings_0": {"content": "\"165,072,509", "page": 21, "level": 3}}, {"headings_1": {"content": "800,866,071 |", "page": 21, "level": 1}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "146,310,413 |", "metadata": {"headings": [{"headings_0": {"content": "146,310,413 |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"165,072,509", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29,293,677", "metadata": {"headings": [{"headings_0": {"content": "29,293,677", "page": 21, "level": 3}}, {"headings_1": {"content": "146,310,413 |", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nGwot Apwoyo Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "29,293,677", "page": 21, "level": 3}}, {"headings_1": {"content": "146,310,413 |", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,565,870,623", "metadata": {"headings": [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~~ \n6.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 868,711,179 for the construction of; Renovation of 1 block of 3 classrooms at Ongai P/S, Completion of 1 block of 2 classrooms at Olwiyo P/S, Construction of staff houses at ST. Kizito Alero Cuku P/S. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n6.3.1 Positive observations. \nI noted the following areas were management had commendable performance; \noe I noted that the District allocated 94.4% to capital expenditure while Investment service costs was allocated 5.6% which is the required ratio. \ne All seven (07) Projects/programs worth UGX.550,185,139 were screened for likely environmental and social impacts. \noe The prescribed mitigation measures for the seven (07) screened projects were", "metadata": {"headings": [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}, [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}], [{"headings_0": {"content": "2,565,870,623", "page": 21, "level": 3}}, {"headings_1": {"content": "29,293,677", "page": 21, "level": 3}}]], "page": 21, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "2,565,870,623", "page": 21, "level": 3}}], "page": 22, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The project managers of the screened Projects/programs duly reported on the implementation of prescribed mitigation measures \ne The District incorporated education development grants project activities totalling UGX. 868,711,179 into the district plans and budgetary framework \ne No expenditure on activities outside approved Education Development grant work", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "2,565,870,623", "page": 21, "level": 3}}], "page": 22, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], "page": 22, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e A review of the education development grants procurements did not reveal any award of contracts to bidders who were not the Best Evaluated Bidders. \noe All the Project Management Committees and Procurement Committees of all projects implemented sought guidance from the district specialists for contracts. \noe All five (05) Projects/programs which could result in environment and social risks/impacts had contracts worth UGX. 353,927,120 signed with Particular condition of contract clause \nThere was no unsupported expenditure under education development grant. \noe \no The payment certificates worth UGX. 353,927,120 were reviewed and certified by the Internal Auditor. \n6.3.2 \nProjects/programs. I further inspected the Projects/programs and found that they were existent. Details in the table below. \nof Project/program \\| \\| \nName of the Amount Audit remark", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 22, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "metadata": {"headings": [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to \u201a600, in use \n\u201cLaptops u \nEEE ISEIREREET by the \u2018department SOE ATT education department \nFencing \u201cand laying compound 45,461,830 Works were complete and the education bricks at education and sports \ndepartment compound \ncompound was being used for several activities as seen during inspections. \n55,061,830 \nThis may lead to misuse and loss of public funds. \nThe Accounting Officer explained that fencing and laying compound bricks at education and sports department compound was budgeted for however, I was not availed evidence to this effect. \nRecommendation \nI advised the Accounting Officer to always adhere to the guidelines or always seek for approval of reallocation from the line Ministry. \n6.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Nwoya District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nNwoya District received UGX. 1,573,647,654, out of UGX. 1,573,647,654 budgeted (100%) to implement the following activities. \nSN\\| Category \n(eae . . Planned I Actual quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}, [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}], [{"headings_0": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}, {"headings_1": {"content": "plan.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii \u2018Capital Development a (micro \u2018scale", "metadata": {"headings": [{"headings_0": {"content": "ii \u2018Capital Development a (micro \u2018scale", "page": 23, "level": 2}}, {"headings_1": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installation \\| of \\| 9 irrigation equipment) irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "ii \u2018Capital Development a (micro \u2018scale", "page": 23, "level": 2}}, {"headings_1": {"content": "\u201cSupplies of. 2 \u201claptop computers ee 9,600, 000 ame", "page": 23, "level": 5}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training", "metadata": {"headings": [{"headings_0": {"content": "Training", "page": 23, "level": 4}}, {"headings_1": {"content": "ii \u2018Capital Development a (micro \u2018scale", "page": 23, "level": 2}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a nequipmet) \nserie of farmers 750 Complementary", "metadata": {"headings": [{"headings_0": {"content": "Training", "page": 23, "level": 4}}, {"headings_1": {"content": "ii \u2018Capital Development a (micro \u2018scale", "page": 23, "level": 2}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "na", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \nThere was no diversion of co-payment funds to non-micro scale irrigation program activities. \nThe procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. \nThe District allocated UGX. 1,180,235,741 (75%) to capital development while Complementary services was allocated UGX. 384,721,913 (25%). \nThe supplier offered training and technical support to farmers during the warranty period. \n6.4.2 Areas of Improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}, [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}]], "page": 23, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.4.3 Planning and Budget Performance 6.4.3.1 Implementation of the Micro Irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- \u00b0 friendly communication materials to be developed and issued by MAAIF. The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; A review of the detailed program work plan revealed that the district spent UGX. \u00b0 384,721,913 out of UGX. 1,180,235,741 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those As a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. The Accounting Officer explained that the grant expenditure code for UGIFT is only one line in IFMS, the work plan differentiates the different activities and the expenditure is based on the approved work plan. Recommendation I advised the Accounting Officer to liaise with MoFPED for support in aligning the codes to the line items. 6.5 Delayed Progress of Works at Got Apwoyo Seed School General Condition of Contract(GCC) 60.3 of the bid document for the construction of Got Apwoyo Seed Secondary School requires the advance payment to be repaid by deducting proportionate amounts from payments due to the contractor as specified in the Special Conditions of Contract(SCC). During document review, audit noted that UGX. 513,174,124 was paid as advance to the contractor Mogen Enterprises Ltd for construction of Got Apwoyo SS on 19/01/2023 on voucher number 3602786. This payment was not supported by a bank guarantee.", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}, [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}]], "page": 24, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], "page": 26, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are to relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit,", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}, [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}]], "page": 26, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7.1.1 Positive Observations \nI noted the following areas were the District had commendable performance; \n\u00b0 The District did not have any excluded Parishes as maintained by the MoFPED maintained a parish database (44) and list of gazetted administrative units as at June 2022 from the MoLG. (44) \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 44,024,920, out of which, UGX. 44,024,920 (100 %) was received, leading to no shortfall. \nA review of Parishes gazetted by Ministry of Local Government in Nwoya DLG revealed that all the parishes were funded. \n44 PDM SACCOs received PRF UGX. 4,400,000,000 and there was no over or under release as summarized in the table. \nMoFPED released UGX. 4,400,000,000 as budgeted for and there were no disbursements made over or under the budgeted amounts. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. \nThe PDC were fully constituted as per the guideline \nAll the 10 (Ten) sampled Parishes prepared parish priorities and action plans for the FY 2022/2023 in the prescribed format. \nThe training of Master trainers was carried out on 31/01/2022 \nThe training of ToTs and Core PMD implementation teams was done in Nwoya", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 23, "level": 2}}, {"headings_1": {"content": "Training", "page": 23, "level": 4}}], "page": 28, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "metadata": {"headings": [{"headings_0": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, {"headings_1": {"content": "na", "page": 23, "level": 2}}], "page": 28, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities. \nThe local experts were trained from 23/05/2023 to 16/06/2023. \noo \nThe training of households and enterprise group leaders was carried out. \n8 \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act. o \nThere were no any irregularities that came to my attention. o \ne All Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, {"headings_1": {"content": "na", "page": 23, "level": 2}}, [{"headings_0": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, {"headings_1": {"content": "na", "page": 23, "level": 2}}], [{"headings_0": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, {"headings_1": {"content": "na", "page": 23, "level": 2}}]], "page": 28, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], "page": 29, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the parishes did carry out wealth ranking during identification of subsistence o households. o All the funds were utilized for PDM coordination activities and all the unsupportive documentation was provided. By 30\" June 2023, 6 (six) of the 10 sampled PDM SACCOs had disbursed PRF oe funds to beneficiaries and there was no diversion of funds meant for PDM coordination activities. 12 beneficiaries from 10 sampled parishes accessed loans from enterprise groups o where they were members. Furthermore, there was evidence that they had been vetted by a village meeting convened by the enterprise groups. There were no irregularities in PRF loan disbursements. o 7.1.2 Areas of Improvement I noted the following areas where the District needs improvement; 7.1.3 Planning and Budget Performance I reviewed the Nwoya District approved work plan and budget for PDM activities and noted the following. 7.1.4 District Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their - respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. A review of the District budget and work plans revealed that out of the ten (10) priorities received from 10 (ten) Parishes; 05 (five) were incorporated in the entity\u2019s budget/work plan, while 05 were not incorporated in the entity work plan and budgets. Further the District did not submit the priorities that the district could not implement to the PDM secretariat. 7.1.5 Funds Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 million per quarter, I noted the following; e No funds were disbursed to any of the 44 SACCOs in the 1\\* Quarter yet UGX. 1,100,000,000 was expected per quarter. e All 44 SACCOs received PRF of UGX. 1,100,000,000 in the 2\"?", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}, [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 29, "level": 2}}, {"headings_1": {"content": "district on 11\u00b0 November,2022 by the regional master trainers.", "page": 28, "level": 3}}]], "page": 29, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], "page": 31, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nimplementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs \nThe Accounting Officer explained that the PDM HLG core implementation team has been meeting but meeting reports were not produced; but pledged to ensure that all the records of the \nmeeting of HLG core implementation team shall be prepared and filed. \nParish \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 29, "level": 2}}]], "page": 31, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted Officer to coordinating within Committees (PDC) the following; \nthe Parish, identify e None of the 10 PDCs held all the 4 development priorities and quarterly meetings. \nmonitor resource utilization. \ne Out of 10 sampled PDCs, three (03) held 3 out of 4 quarterly meetings, 5 PDCs held 2 out of the 4 quarterly meetings and 2 PDCs held 4 of the 4 quarterly meetings. \ne Out of 10 sampled PDCs, three (03) prepared 3 out of 4 quarterly performance reports, 5 PDCs prepared 2 out of the 4 quarterly performance reports and 2 PDCs prepared 4 of the 4 quarterly performance reports. \ne 10 PDCs received funding of UGX. 6,500,000 for the PDC activities \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer acknowledge the occurrence. \n7.1.8 SACCOs \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36 (1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}]], "page": 32, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \\| The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. I made the following observations; SN Nature of Observations \\| Recommendation registration Licensing of PDM 10 of the sampled SACCOs were not licensed I advised the under Officer to has started. Signing of PRF e UGX. 1,000,000,000 was transferred to 10 I advised the Financing of the sampled SACCOs with signed PRF Accounting Officer to Agreements financing agreements. However, the PRF ensure that the PDM financing agreement was signed after the activities are receipt of funds. prioritized and regularized. Irregularities in registration of PDM SACCOs and enterprise Groups could lead to loss of PRF due to funding illegitimate, SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. The Accounting Officer noted the anomaly and committed to comply in the future. 7.1.9 Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}, [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], [{"headings_0": {"content": "Development", "page": 32, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}]], "page": 33, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agriculture Insurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 35, "level": 3}}, {"headings_1": {"content": "Development", "page": 32, "level": 3}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UAIS).", "metadata": {"headings": [{"headings_0": {"content": "(UAIS).", "page": 35, "level": 3}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 35, "level": 3}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o \nunder the Uganda \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "(UAIS).", "page": 35, "level": 3}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 35, "level": 3}}, [{"headings_0": {"content": "(UAIS).", "page": 35, "level": 3}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 35, "level": 3}}]], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "(UAIS).", "page": 35, "level": 3}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observations", "metadata": {"headings": [{"headings_0": {"content": "Observations", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "did not select I advised the Accounting and e 10 of the sampled parishes \nto the Officer to ensure that Selection \nof any flagship projects contrary \nImplementation Prioritized/Flagship guidelines. \nSACCO Enterprise groups and beneficiaries select 10 parishes selected flagship projects and implement prioritized Projects e the LG \nthat were inconsistent with \nprojects as specified in the selected priority commodities. PDM pillar objectives. \n228 out of 274 farmer e", "metadata": {"headings": [{"headings_0": {"content": "Observations", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}, [{"headings_0": {"content": "Observations", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}], [{"headings_0": {"content": "Observations", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}]], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise/households", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 1}}, {"headings_1": {"content": "Observations", "page": 35, "level": 2}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects that are not from the priority commodity list. Details are in Appendix. 5 (c) \nFailure to select and implement prioritized undermine achievement of the projects may \npillar objectives. \nAccounting Officer explained that while \nThe \nthe priority commodity list was availed, \nsection 37 and 38 of the A LG Guide guided \nthat the households can engage on any \nprofitable enterprise as analyzed and \nadvised by the AEOs. \n12 sampled who I advised the Accounting Policy for 12 PRE beneficiaries out \nPDM Officer to engage the PDM Insurance \u00a9 enterprises in 6 \nFarming Enterprises carried out farming \nagricultural secretariat for further SACCOs\\_ did not obtain \nguidance on this matter. insurance policies from UAIS. \nof recourse in form of insurance will Lack \nenterprises to the \n7.1.10 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}, [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 35, "level": 1}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 1}}]], "page": 35, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented", "page": 35, "level": 1}}], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 4 beneficiaries in 4 PDM SACCOs had implemented different projects. Details are in Appendix 5 (d) \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to the non-allocation of funds to the Agriculture Extension Officers to have operations funds to follow up and guide the household beneficiaries on the selected enterprises.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented", "page": 35, "level": 1}}, [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented", "page": 35, "level": 1}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "implemented", "page": 35, "level": 1}}]], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the PDM secretary for funds to facilitate the Agricultural extension officers to monitor the enterprise groups. \nJohn F.S. Muwanga Sais AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}]], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL nn COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL nn COPY", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL nn COPY", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 36, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "ORIGINAL nn COPY", "page": 36, "level": 3}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1 (a): Performance of Local Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "ORIGINAL nn COPY", "page": 36, "level": 3}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_| Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "|_| Tax Revenues", "page": 37, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Local zeiiess Tax", "metadata": {"headings": [{"headings_0": {"content": "|_| Tax Revenues", "page": 37, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,188,500", "metadata": {"headings": [{"headings_0": {"content": "7,188,500", "page": 37, "level": 3}}, {"headings_1": {"content": "|_| Tax Revenues", "page": 37, "level": 2}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19,060,000)", "metadata": {"headings": [{"headings_0": {"content": "19,060,000)", "page": 37, "level": 2}}, {"headings_1": {"content": "7,188,500", "page": 37, "level": 3}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \\| Other property income (disposal of el \\| \nae 000,055) 555,000, -4,554,945 \\| Sale of goods and services \n\u2014 \n637,399 4,695,000, 103 942, 399 \n\\| 130,474,809) 135,787,348\\| -5,312,539 \\_\\|TotalRevenue 2 \\_\\_\\_\\_860,000,000 439,613,348420,386, 652", "metadata": {"headings": [{"headings_0": {"content": "19,060,000)", "page": 37, "level": 2}}, {"headings_1": {"content": "7,188,500", "page": 37, "level": 3}}, [{"headings_0": {"content": "19,060,000)", "page": 37, "level": 2}}, {"headings_1": {"content": "7,188,500", "page": 37, "level": 3}}], [{"headings_0": {"content": "19,060,000)", "page": 37, "level": 2}}, {"headings_1": {"content": "7,188,500", "page": 37, "level": 3}}]], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| % of", "metadata": {"headings": [{"headings_0": {"content": "| % of", "page": 37, "level": 1}}, {"headings_1": {"content": "19,060,000)", "page": 37, "level": 2}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funding_", "metadata": {"headings": [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro-Industrialization \nCommunity Mobilization And Mindset Change \\| Development Plan Implementation \n\\| Digital Transformation \n\\| Governance And Security \n3,564,554,842 \\| 3,344,915,427 94% 354,935,003 \\| 283,029,169 80% 565,623,231 \\| 565,623,230 100% 6,000,000 \\| 6,000,000 100% 1,118,004,805 \\| 1,118,004,805 100% Human Capital Development 15,070,403,705 15,026,982,985 100% Integrated Transport Infrastructure and Services 497,792,092 4,192,417,989 96% Natural Resources, Environment, Climate \nChange, Land And Water \nPrivate Sector Development \n1,247,607,945 1,247 ,607,945 100% \n134,413,844 120,413,844 90% Public Sector Transformation 2,596,989,792 2,574,080,848 99% \\| Sustainable Urbanisation And Housing \n151,116,308 151,116,308 100% Tourism Development \n8,100,000 8,100,000 100% Total \\_\\_29,793,542,067 29,238,292,551 98% \\| \nAppendix 1 (c): Fully", "metadata": {"headings": [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}, [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}], [{"headings_0": {"content": "funding_", "page": 37, "level": 2}}, {"headings_1": {"content": "| % of", "page": 37, "level": 1}}]], "page": 37, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "funding_", "page": 37, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "out-puts", "metadata": {"headings": [{"headings_0": {"content": "out-puts", "page": 38, "level": 2}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N \\| Program Sub-program PIAP-out Budget Total Out-put Numb O \\| \nexpenditure of er \n\\_\\| \n\\| Out-put imple mente \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "out-puts", "page": 38, "level": 2}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}, [{"headings_0": {"content": "out-puts", "page": 38, "level": 2}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "out-puts", "page": 38, "level": 2}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 38, "level": 6}}, {"headings_1": {"content": "out-puts", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d \nactiviti \\| \nes \ni 06-Natural Resources, Environment, 03-Water \nResources Management \\| 06010120-Water resources data 000006-Planning and 848,013,774 \n5 \\| ' Climate Change, Land And Water \n(Quantity & Quality) collected and", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 38, "level": 6}}, {"headings_1": {"content": "out-puts", "page": 38, "level": 2}}, [{"headings_0": {"content": "| |", "page": 38, "level": 6}}, {"headings_1": {"content": "out-puts", "page": 38, "level": 2}}], [{"headings_0": {"content": "| |", "page": 38, "level": 6}}, {"headings_1": {"content": "out-puts", "page": 38, "level": 2}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ann", "metadata": {"headings": [{"headings_0": {"content": "ann", "page": 38, "level": 2}}, {"headings_1": {"content": "| |", "page": 38, "level": 6}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assessed", "metadata": {"headings": [{"headings_0": {"content": "ann", "page": 38, "level": 2}}, {"headings_1": {"content": "| |", "page": 38, "level": 6}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[2]", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \n\\| 12-Human Capital Development 01-Education,Sports and skills 1202010204 \\|", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Requirements and Minimum standards met by schools and training", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nBudgeting services \n\\| \nu 320003 866,879,537 12 12", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}, [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and Facilities \nManagement \ninstitutions \n\\| \na \nsn . . \n\\_\\| \n: \n. \\_ 3 09-Integrated Transport Infrastructure 03-Transport Infrastructure and 09020401", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n000017 -Infrastructure 496,242,898 4 4 \\| \\_ And Services \nServices Development -Capacity of existing transport Development and \n(ee Saas \\| \\|\\_infrastructure and services increased. Management \nk \ni \n01-Agro-Industrialization \n01-Institutional Strengthening and 01041101-Extension workers trained in 010015-Extension \n39,017,200 \nCoordination \nentire value chain focused skills \nservices \n\\|", "metadata": {"headings": [{"headings_0": {"content": "[2]", "page": 38, "level": 1}}, {"headings_1": {"content": "ann", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 5", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}, {"headings_1": {"content": "[2]", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 01-AGRO-INDUSTRIALIZATION \\| \n040-Production and Marketing 01041101-Extension workers trained in 010017 \n1,573,647,400 7 7 \\| \nentire value chain focused skills", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}, {"headings_1": {"content": "[2]", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- acquisition \\| and maintenance we \n\u2019", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 38, "level": 3}}, {"headings_1": {"content": "[2]", "page": 38, "level": 1}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 38, "level": 2}}, {"headings_1": {"content": "| 5", "page": 38, "level": 3}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "823,800,809", "metadata": {"headings": [{"headings_0": {"content": "823,800,809", "page": 38, "level": 2}}, {"headings_1": {"content": "po", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nTotal 34 34] \nuts \n\\| No. Program \\| Sub-program PIAP-Outs Budget Out-put Total Out-put Total No \nNo of activities \\| \nexpenditure UGX \\| \nactivities implemented implemented that were not", "metadata": {"headings": [{"headings_0": {"content": "823,800,809", "page": 38, "level": 2}}, {"headings_1": {"content": "po", "page": 38, "level": 2}}, [{"headings_0": {"content": "823,800,809", "page": 38, "level": 2}}, {"headings_1": {"content": "po", "page": 38, "level": 2}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fo", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 38, "level": 3}}, {"headings_1": {"content": "823,800,809", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the activities activities implemented", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 38, "level": 3}}, {"headings_1": {"content": "823,800,809", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pe", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 38, "level": 2}}, {"headings_1": {"content": "fo", "page": 38, "level": 3}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nEIS 1 12-HUMAN 03-Transport 09020401 \n000017 - 1,922,487,738 \nCAPITAL Infrastructure -Capacity of Infrastructure \n\\| \n\\| DEVELOPMENT and Services existing transport Development and \n\\| \nDevelopment infrastructure and \\| Management Hr services increased. \n\\| \nTotal", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 38, "level": 2}}, {"headings_1": {"content": "fo", "page": 38, "level": 3}}, [{"headings_0": {"content": "pe", "page": 38, "level": 2}}, {"headings_1": {"content": "fo", "page": 38, "level": 3}}], [{"headings_0": {"content": "pe", "page": 38, "level": 2}}, {"headings_1": {"content": "fo", "page": 38, "level": 3}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0 1,922487,738 5]", "metadata": {"headings": [{"headings_0": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}, {"headings_1": {"content": "pe", "page": 38, "level": 2}}], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 \nProgramme nn . OO \\| Approved Budget Warrants (UGX) Variance (UGX) %age performance", "metadata": {"headings": [{"headings_0": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}, {"headings_1": {"content": "pe", "page": 38, "level": 2}}, [{"headings_0": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}, {"headings_1": {"content": "pe", "page": 38, "level": 2}}]], "page": 38, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L(UCX)", "metadata": {"headings": [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014\\_\u2014 \ni = \nu \n\\| (community Agro-Industrialization \n3,566,878,842 3,345,496,427 221,382,415 94 \nMobizaton And Mindset Change \n1,022,771,944 415,456,169 \\_607,315,775\\| 4 \nDevelopment Plan Implementation \n\\| \\| \\| 10 \\| Digital Transformation 6,000,000 \n\\| \n\\| Governance And Security", "metadata": {"headings": [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}, [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}], [{"headings_0": {"content": "L(UCX)", "page": 39, "level": 3}}, {"headings_1": {"content": "0 1,922487,738 5]", "page": 38, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "metadata": {"headings": [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development \n\\_ \\| Integrated Transport Infrastructure And Services \n\\| 4,793,405,443 \\_808,49849 86 5,601,903,942 \nNatural Resources, Environment, Climate Change, Land And Water \n1,517,803,945 41,836,808 \\| \n\\_Private Sector Development 139,687,844", "metadata": {"headings": [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}, [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}], [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}], [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}], [{"headings_0": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, {"headings_1": {"content": "L(UCX)", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 373235918 99", "metadata": {"headings": [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \nPublic Sector Transformation \n\\| 2,622,989,792 2,585,663,874 \n. . aa] eA = \n\\_ Sustainable Urbanisation And Housing \n\\| Tourism Development nn", "metadata": {"headings": [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}, [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}], [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}], [{"headings_0": {"content": "| 373235918 99", "page": 39, "level": 3}}, {"headings_1": {"content": "[Human E |____16,176,724,710 _16,078,827,305 97,897,315| 99", "page": 39, "level": 2}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,100,000", "metadata": {"headings": [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,100,000; \\| 10 100 \n\\| \n= \u00a5 \nBa RETTEN TEEN aN \n33,274,427,363 31,102,295,708 2,172,131,655 2 \nFunctional Functional Total ay \n\\| \\_\\| \\| \nAnaka Pay\u0131ra \na \"Die: [of \\| 0]", "metadata": {"headings": [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}, [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}], [{"headings_0": {"content": "8,100,000", "page": 39, "level": 3}}, {"headings_1": {"content": "| 373235918 99", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAlesenbann", "metadata": {"headings": [{"headings_0": {"content": "LAlesenbann", "page": 39, "level": 8}}, {"headings_1": {"content": "8,100,000", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_Lung\u0131", "metadata": {"headings": [{"headings_0": {"content": "_Lung\u0131", "page": 39, "level": 3}}, {"headings_1": {"content": "LAlesenbann", "page": 39, "level": 8}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2) 2 \n7\\| 5 \\| \\_ lc \\| Fl ceed \\_ \n\\| county councilO nun", "metadata": {"headings": [{"headings_0": {"content": "_Lung\u0131", "page": 39, "level": 3}}, {"headings_1": {"content": "LAlesenbann", "page": 39, "level": 8}}, [{"headings_0": {"content": "_Lung\u0131", "page": 39, "level": 3}}, {"headings_1": {"content": "LAlesenbann", "page": 39, "level": 8}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 2] ol 6 1 |", "metadata": {"headings": [{"headings_0": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}, {"headings_1": {"content": "_Lung\u0131", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Got-Apwoyo", "metadata": {"headings": [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n= \n\\| Koch Goma(sub and Town council \n\\| EB El", "metadata": {"headings": [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, {"headings_1": {"content": "1 2] ol 6 1 |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(im | ol ol 9 io} 3| 5|", "metadata": {"headings": [{"headings_0": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, {"headings_1": {"content": "Got-Apwoyo", "page": 39, "level": 2}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \n\\| a a \u2014\\_ \n\\_ \n\\| RER Te Bad", "metadata": {"headings": [{"headings_0": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, {"headings_1": {"content": "Got-Apwoyo", "page": 39, "level": 2}}, [{"headings_0": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, {"headings_1": {"content": "Got-Apwoyo", "page": 39, "level": 2}}], [{"headings_0": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, {"headings_1": {"content": "Got-Apwoyo", "page": 39, "level": 2}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total este | sl vo] A| Hl 28] 9a", "metadata": {"headings": [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63 \nAppendix 4 (a): List of Beneficiaries. [\\_S/No\\_]\\_Nam e \nen \nru \n\\_\\_1 \\| Akidi Grace \n2 \\| Asekenye Cresensia \n3 \\| Atim Be \n\\| \n\u201a300,000 2,300,000 Solar Installed \n[\\_\\_2\"300,000 \\| \n2)300,000-\\| Solar\\_\\_\\| Installed 2,300,000 \\| 2,300,000 Installed \nIt \n\\\\\\_\\_4.\\|\\_Balmoi Stephen 2,025,000 Installed \n[6 Lakot Matrona Gotapwoyo \\| 2,300,000 \n\\| \\_ \\|F \\_\\_2,300,000 Solar \\| Installed", "metadata": {"headings": [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}, [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}], [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}], [{"headings_0": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, {"headings_1": {"content": "(im | ol ol 9 io} 3| 5|", "page": 39, "level": 3}}]], "page": 39, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Moses", "metadata": {"headings": [{"headings_0": {"content": "Moses", "page": 40, "level": 1}}, {"headings_1": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installed \n\\\\\\_\\_\\_7.\\|\\_Obwoyo Benard", "metadata": {"headings": [{"headings_0": {"content": "Moses", "page": 40, "level": 1}}, {"headings_1": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}, [{"headings_0": {"content": "Moses", "page": 40, "level": 1}}, {"headings_1": {"content": "Total este | sl vo] A| Hl 28] 9a", "page": 39, "level": 3}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "metadata": {"headings": [{"headings_0": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}, {"headings_1": {"content": "Moses", "page": 40, "level": 1}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 \\| Ocan Patrick Abiriga \n\\_\\_\\| Kochgoma 2,000,000 2,000,000 Engine \u2014 I 9\\_\\| Ocitti Simon Peter \n1,353,000 1,353,000 Engine \n353, \n10 Ojok (Kochgoma) M\\_\\_\\| \\| 1,800,000 \\| 1,800,000 Engine [Installed", "metadata": {"headings": [{"headings_0": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}, {"headings_1": {"content": "Moses", "page": 40, "level": 1}}, [{"headings_0": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}, {"headings_1": {"content": "Moses", "page": 40, "level": 1}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Francis", "metadata": {"headings": [{"headings_0": {"content": "Francis", "page": 40, "level": 3}}, {"headings_1": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| : Kochgoma \\_\\_11 Ojok Francis (Alero) \n\\|\\_ [M\\_\\_\\| Alero \n2,025,000 2,025,000 Engine \\| \n\\_ \n\\|\\_\\_\\_12 Okech Emmanuel\\_Nelson Alero 2,000,000 2,000,000 Engine \n\\| ee Da \\_13 Okot Michael u Eat 1,912,500 \\| 1,912,500 \n\\| \n14 \\| Oryem \nPeter Lungulu \\| 2,300,000 2,300,000", "metadata": {"headings": [{"headings_0": {"content": "Francis", "page": 40, "level": 3}}, {"headings_1": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}, [{"headings_0": {"content": "Francis", "page": 40, "level": 3}}, {"headings_1": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}], [{"headings_0": {"content": "Francis", "page": 40, "level": 3}}, {"headings_1": {"content": "|m [ti 2,300,000 [2,300,000 Solar Installed", "page": 40, "level": 2}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Solar", "metadata": {"headings": [{"headings_0": {"content": "Solar", "page": 40, "level": 2}}, {"headings_1": {"content": "Francis", "page": 40, "level": 3}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installed oe", "metadata": {"headings": [{"headings_0": {"content": "Installed oe", "page": 40, "level": 3}}, {"headings_1": {"content": "Solar", "page": 40, "level": 2}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_15\\_\\| Tabu Francis \nAlero 2,300,000 2,300,000 Solar \nAcaye David \nKochgoma 2,000,000 2,000,000 Delivered to the farmer,pending installation \\| \\| \u00bb . \nm AnakaTC Solar \n\\_\\_\\_17 \\| \\_Akello Jackline \n18 \\_Akwero Janeth \\_\\|F\\_\\_\\| Paminyai \nEngine \n\\| 19 \\| Aloyo Mercy Doreen \nDelivered to the farmer,pending installation \\_20\\_\\|\\_Auma Christine \nSolar \nDelivered to the farmer,pending installation \\| \n\\_\\|\\_ \n21 Tsayah Mawar M Lungulu \n\\| \n[22 \\_Komakech Denish ne M Purongo 2,300,000 \n2,300,000 Solar", "metadata": {"headings": [{"headings_0": {"content": "Installed oe", "page": 40, "level": 3}}, {"headings_1": {"content": "Solar", "page": 40, "level": 2}}, [{"headings_0": {"content": "Installed oe", "page": 40, "level": 3}}, {"headings_1": {"content": "Solar", "page": 40, "level": 2}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nayebare", "metadata": {"headings": [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= 23 Sedrack \n2,025,000 2,025,000 \\_\\_Ocaya B Kochgoma \n\\_\\_25 Odong Michael M \n\\| \nDelivered to the farmer,pending installation Delivered to the farmer,pending installation Delivered to the farmer,pending installation \n26 \\| \\_Ojok Alfred Olak \n2,300,000 \nSolar Delivered to the farmer,pending installation \n27 \\| \\| \\_Ojok Holy Moses. Paminyai\\_ 2,300,000 Solar \\| farmer,pending = 28 Ojok Jacob. \nDelivered to the farmer,pending installation \n\\| \n\\\\ 29 \\_Olanya George Alero \nEngine \nDelivered to the farmer,pending installation \n\\| \n30 Onguti David \n\\_2,300,000 2,300,000 Solar \\_Delivered to the farmer,pending installation \n\\| \n31 Onyango Robert 'M\\_\\_\\| 2,026,000 \nKochgoma \\| \\| \nDelivered to the farmer,pending installation \\_\\_Oola Geoffrey Maxwell Gotapwoyo \\| 2,000,000 \nDelivered to the farmer,pending installation Oola Walter \nM Purongo 2,300,000 \\_\\_\\_2,300,000 car Delivered to the farmer,pending installation \n3 \\| \\| \n34 Opira Robert \nSolar \n\\_Delivered to the farmer,pending installation \n\\| \n\\|\\_\\_35\\_\\|\\_Opiyo Denish Geoffrey \nDelivered to the farmer pending installation \nM\\_ \\|Puono \\_\\_\\_\\_\\_2,300,000 \u2014\u2014\u20142,300,000 Solar Delivered to the farmer,pending installation PR Ae \\| reneniemnnaiatoneteiinwi \n37 \n\\_Appendix 4(b): Individuals who co-funded but equipment has not been installed & delivered \nKochgoma\\_\\| 2,300,000 \\_1.2,300,000 Solar \\| \nAlero", "metadata": {"headings": [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}, [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}], [{"headings_0": {"content": "Nayebare", "page": 40, "level": 2}}, {"headings_1": {"content": "Installed oe", "page": 40, "level": 3}}]], "page": 40, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,353,000", "metadata": {"headings": [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \n\\_\\_\\| \n\\| Paramjit Singh Lungulu \\_\\_\\| \n\\_ \nAkello Linna Abantu Gotapwoyo 2,300,000 2,300,000 Solar \\| \nNyamchika Ben 4,600,000 4,600,000 Solar \\|", "metadata": {"headings": [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}, [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}], [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}], [{"headings_0": {"content": "1,353,000", "page": 41, "level": 2}}, {"headings_1": {"content": "Nayebare", "page": 40, "level": 2}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,411,000", "metadata": {"headings": [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total PRF Total Remarks \nreceived \nDisbursements \n(2021/2022 (Loans) &", "metadata": {"headings": [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}, [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}], [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}], [{"headings_0": {"content": "20,411,000", "page": 41, "level": 2}}, {"headings_1": {"content": "1,353,000", "page": 41, "level": 2}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(B/A", "metadata": {"headings": [{"headings_0": {"content": "(B/A", "page": 41, "level": 3}}, {"headings_1": {"content": "20,411,000", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eo : Nwoya", "metadata": {"headings": [{"headings_0": {"content": "Eo : Nwoya", "page": 41, "level": 1}}, {"headings_1": {"content": "(B/A", "page": 41, "level": 3}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AmarKochGoma \\| AmarKochGomaPDMSACCO 100,000,000 \n0% Have Not disbursed", "metadata": {"headings": [{"headings_0": {"content": "Eo : Nwoya", "page": 41, "level": 1}}, {"headings_1": {"content": "(B/A", "page": 41, "level": 3}}, [{"headings_0": {"content": "Eo : Nwoya", "page": 41, "level": 1}}, {"headings_1": {"content": "(B/A", "page": 41, "level": 3}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDG", "metadata": {"headings": [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_ \n1) \n2 Nwoya Ogom-ward- Ogom-ward-NwoyaTownCouncilPDMSACCO 100,000,000 52,000,000 Under Disbursement \n\\| \n\\| \\| DLG \\|\\_NwoyaTownCouncil \n3 \\| Nwoya Todora-Anaka(Payira) Todora-Anaka(Payira)PDMSACCO 100,000,000 \\| \nHave Not disbursed - \n4 Nwoya Goma-Kal-KochGoma Goma-Kal-KochGomaPDMSACCO 100,000,000 ae 0% \\| Have Not disbursed \n\\| LayeiWard-NwoyaTownCouncilPDMSACCO 55%", "metadata": {"headings": [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}, [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}], [{"headings_0": {"content": "IDG", "page": 41, "level": 2}}, {"headings_1": {"content": "Eo : Nwoya", "page": 41, "level": 1}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LayeiWard-NwoyaTownCouncil", "metadata": {"headings": [{"headings_0": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}, {"headings_1": {"content": "IDG", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "metadata": {"headings": [{"headings_0": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}, {"headings_1": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nCeke-WardNwoyatowncouncil 100,000,000 55,000,000 55% \\| \n\\| 8 AkagoWard-NwoyaTownCouncil \\| AkagoWard-NwoyaTownCouncilPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}, {"headings_1": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}, [{"headings_0": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}, {"headings_1": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}], [{"headings_0": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}, {"headings_1": {"content": "LayeiWard-NwoyaTownCouncil", "page": 41, "level": 2}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "non", "metadata": {"headings": [{"headings_0": {"content": "non", "page": 41, "level": 2}}, {"headings_1": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55% \\| Under Disbursement \\|", "metadata": {"headings": [{"headings_0": {"content": "non", "page": 41, "level": 2}}, {"headings_1": {"content": "ie Ceke-WardNwoyatowncouncilPDMSACCO |", "page": 41, "level": 1}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ca | ~~", "metadata": {"headings": [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coo-Rom-KochGoma Coo-Rom-KochGomaPDMSACCO Under Disbursement \nL EN \\| Ein \n38 \n\\| Nwoya GeiWard-Koch- GeiWard-Koch- \n100,000,000 - \n0% \\| Have Not disbursed \\_DLG GomaTowncouncil GomaTowncouncilPDMSACCO \\| \\| \n\\| \n\u2014 \n\\| \n12 \\| Nwoya Orum-Lii \nOrum-LiiPDMSACCO \n100,000,000 = 0% Have Not disbursed", "metadata": {"headings": [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}, [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}], [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}], [{"headings_0": {"content": "ca | ~~", "page": 41, "level": 2}}, {"headings_1": {"content": "non", "page": 41, "level": 2}}]], "page": 41, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hie", "metadata": {"headings": [{"headings_0": {"content": "hie", "page": 42, "level": 2}}, {"headings_1": {"content": "ca | ~~", "page": 41, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "hie", "page": 42, "level": 2}}, {"headings_1": {"content": "ca | ~~", "page": 41, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n13 Nwoya Lii-Lii Lii-LiiPDMSACCO 100,000,000 Have Not disbursed \\| DLG \n\u0131 14 . Nwoya Lutuk-Lii \nLutuk-LiiPDMSACCO 100,000,000 0% Have Not disbursed - \nDLG \n\\| \nNwoya Kibarward-Purongotowncouncil Kibarward-PurongotowncouncilPDMSACCO 100,000,000 \nHave Not disbursed \n16 \\| Nwoya", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}, [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 42, "level": 3}}, {"headings_1": {"content": "hie", "page": 42, "level": 2}}]], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Bungaward- i.", "metadata": {"headings": [{"headings_0": {"content": "| Bungaward- i.", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 3}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_DLG\\_", "metadata": {"headings": [{"headings_0": {"content": "| Bungaward- i.", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 3}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Purongotowncouncil", "metadata": {"headings": [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 Langol-Paminyai \n\\| Nwoya \\_\\| DLG \nBungaward-PurongotowncouncilPDMSACCO 100,000,000 \n0% Have Not disbursed \n. \u2018Langol-PaminyaiPDMSACCO ats f=", "metadata": {"headings": [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}, [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}], [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}], [{"headings_0": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, {"headings_1": {"content": "| Bungaward- i.", "page": 42, "level": 2}}]], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Have", "metadata": {"headings": [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 100,000,000 0% Not disbursed i \n\\| 18 Nwoya Barlyec-Gotapwoyo Barlyec-GotapwoyoPDMSACCO 100,000,000 \nHave Not disbursed \\| \nDLG \n\u201a19 Nwoya \n\\| LaworaWard- \nLaworaWard- \n100,000,000 - 0% Have Not disbursed I \\_\\_\\_\\| purongotowncouncil purongotowncouncilPDMSACCO \nDLG \\_ \n\\| Okura-Alero Okura-AleroPDMSACCO 100,000,000 = 0% Have Not disbursed \\| \nKal-AleroPDMSACCO \n100,000,000 - \n0% Have Not disbursed \nPanyabono-AleroPDMSACCO 100,000,000 ; \nPanokrac-LunguluPDMSACCO 100,000,000 \nPabit-PurongoPDMSACCO 100,000,000 \n\\| \nObira-GatapwoyoPDMSACCO 100,000,000 \nTegot-GotapwoyoPDMSACCO \\| 100,000,000 Nyamokino-Lungulu \\| Nyamokino-LunguluPDMSACCO 100,000,000 i \nPaminolango-Gotapwoyo Paminolango-GotapwoyoPDMSACCO 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}, [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}], [{"headings_0": {"content": "Have", "page": 42, "level": 2}}, {"headings_1": {"content": "Purongotowncouncil", "page": 42, "level": 2}}]], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "? DLG", "metadata": {"headings": [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nwoya Pangur-Paminyai Pangur-PaminyaiPDMSACCO 100,000,000 \\| \n\\| \nDLG \n30 \\|Nwoya\\_\\_ Lalar-Paminyi \\| Lalar-PaminyaiPDMSACCO \n100,000,000 \\| \n39 \nHave Not disbursed \n\\|- \nHave Not disbursed \n0% Have Not disbursed \\| \n0% \\| Have Not disbursed \nHave Not disbursed \n0% \\| Have Not disbursed \n> \nLangele-Lii \\| Langele-LiiPDMSACCO \\| \n31 Nwoya \n\\| \n32 Nwoya HimaWard-Koch-", "metadata": {"headings": [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}, [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}], [{"headings_0": {"content": "? DLG", "page": 42, "level": 2}}, {"headings_1": {"content": "Have", "page": 42, "level": 2}}]], "page": 42, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HimaWard-Koch-", "metadata": {"headings": [{"headings_0": {"content": "HimaWard-Koch-", "page": 43, "level": 2}}, {"headings_1": {"content": "? DLG", "page": 42, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\|\\_\\_\\| DLG GomaTownCouncil GomaTownCouncilPDMSACCO \\| 33 Nwoya Patira-Purongo", "metadata": {"headings": [{"headings_0": {"content": "HimaWard-Koch-", "page": 43, "level": 2}}, {"headings_1": {"content": "? DLG", "page": 42, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Patira-PurongoPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "Patira-PurongoPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "HimaWard-Koch-", "page": 43, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|__| DLG", "metadata": {"headings": [{"headings_0": {"content": "|__| DLG", "page": 43, "level": 1}}, {"headings_1": {"content": "Patira-PurongoPDMSACCO", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 34 Nwoya Paromo-Purongo Paromo-PurongoPDMSACCO \\|", "metadata": {"headings": [{"headings_0": {"content": "|__| DLG", "page": 43, "level": 1}}, {"headings_1": {"content": "Patira-PurongoPDMSACCO", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\"", "metadata": {"headings": [{"headings_0": {"content": "|\"", "page": 43, "level": 2}}, {"headings_1": {"content": "|__| DLG", "page": 43, "level": 1}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[os \\| OteremWard-KochGoma \n\\| 35 \\| Nwoya \nOteremWard-KochGomaPDMSACCO \n\\|\\_\\_ \\| DIE \n36 \\| Nwoya \\| Lulyango-Lungulu Lulyango-LunguluPDMSACCO \\| \\_ DLG i", "metadata": {"headings": [{"headings_0": {"content": "|\"", "page": 43, "level": 2}}, {"headings_1": {"content": "|__| DLG", "page": 43, "level": 1}}, [{"headings_0": {"content": "|\"", "page": 43, "level": 2}}, {"headings_1": {"content": "|__| DLG", "page": 43, "level": 1}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "|\"", "page": 43, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0% Have Not disbursed \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "|\"", "page": 43, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "|\"", "page": 43, "level": 2}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0% \\| Have Not disbursed \nTe 0% Have Not disbursed Have Not disbursed \n\u2014 \n\\| 37 Nwoya Lebngec-Lungulu \n\\| \u201c\\| \\| Lebngec-LunguluPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 43, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 Nwoya \\| \nYwaya-Anaka(Payira) ~ \\| Ywaya-Anaka(Payira)PDMSACCO ae Not \u2014 100,000,000 0% Have disbursed \\| DLG \n39 \\| Nwoya Ocaga- Ocaga- \n\\| \n\\|\\_\\| Dic WardKochGomaTownCouncil WardKochGomaTownCouncilPDMSACCO \\| 40 \\| Nwoya GotRingo-Paminyai", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 43, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}, [{"headings_0": {"content": "DLG", "page": 43, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 43, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 43, "level": 3}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GotRingo-PaminyaiPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG \n\\| 41 Nwoya Pawatomero-Purongo Pawatomero-PurongoPDMSACCO \n100,000,000 \n0% Have Not disbursed \n100,000,000 ee Have Not disbursed Have Not disbursed \n\\| DLG pee dont eed \n\u201a42 Nwoya \\| Tangi-Ward- Tangi-Ward- \nHave Not disbursed PurongoTownCouncil \\_ PurongoTownCouncilPDMSACCO eee \\_\\_\\_ \n\\| 43 Nwoya Bwobonam-Alero Bwobonam-AleroPDMSACCO \n\\|", "metadata": {"headings": [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}, [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}], [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}], [{"headings_0": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}, {"headings_1": {"content": "DLG", "page": 43, "level": 8}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDEE.", "metadata": {"headings": [{"headings_0": {"content": "IDEE.", "page": 43, "level": 1}}, {"headings_1": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 44 Nwoya \\|", "metadata": {"headings": [{"headings_0": {"content": "IDEE.", "page": 43, "level": 1}}, {"headings_1": {"content": "GotRingo-PaminyaiPDMSACCO", "page": 43, "level": 2}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE \u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}, {"headings_1": {"content": "IDEE.", "page": 43, "level": 1}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bajere-LunguluPDMSACCO", "metadata": {"headings": [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nF \\_DLG ccc . \na a \\| Total 4,400,000,000 258,000,000 \nAppendix 5 (b): Transfer of PRF un-licenced SACCOs \n\\| SN. \\| Vote Name Parish Name \nName of PDM SACCO \nIs the SACCO Remarks registered \n\\| under \nMicrofinance \nInstitutions \nmoney \n1 \\| Nwoya DLG\\_\\| Amar Koch Goma \n2, Nwoya DLG Ogom-ward-Nwoya Town Council \nlenders act \n\\| Not registered with the Microfinance Institution \\_\\_ Not registered with the Microfinance Institution \n\\_\\_3 \\| Nwoya DLG \\| Todora-Anaka (Payira) \\| Todora-Anaka (Payira) PDM SACCO \nNot registered with the Microfinance Institution 4 \\| Nwoya DLG Goma-Kal-Koch Goma Goma-Kal-Koch Goma PDM SACCO \nNo \nNot registered with the Microfinance Institution \n\\| \n\\| \n\\_ 5 Nwoya DLG Layei Ward-Nwoya Town Layei Ward-Nwoya Town Council PDM SACCO No \nNot registered with the Microfinance Institution ff el Council \n\\| \n\u0131\\_\\_\\_6 \\|, Nwoya DLG Agonga-Koch Goma \nAgonga-Koch Goma PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}, [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}], [{"headings_0": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, {"headings_1": {"content": "EEE \u2014\u2014", "page": 43, "level": 3}}]], "page": 43, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], "page": 44, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not registered with the Microfinance Institution \\| \n7 \\| Nwoya DLG Ceke-Ward Nwoya town \ncouncil \nCeke-Ward Nwoya town council PDM SACCO No \n8 Nwoya DLG Akago Ward-Nwoya Town Akago Ward-Nwoya Town Council PDM SACCO No \\| \nCouncil \n\\| \nNot registered with the Microfinance Institution Not registered with the Microfinance Institution \n\\| 9 \\| Nwoya \\_ \nDLG Pabali-Anaka (Payira) Pabali-Anaka (Payira) PDM SACCO \nNo \not registered with the Microfinance Institution \\| \n\\_\\| \n:\\_10 NwoyaDLG Coo-Rom- Koch Goma Coo-Rom- Koch Goma PDM SACCO \nNot registered with the Microfinance Institution \nSN Vote Parish Name Name of SACCO Name \nList of flagship projects per SACCO Are the \nHow many Number of How many of How many of the \\| \nflagship enterprises PDM the enterprises farming projects are enterprises are farming enterprises are \\| \n\\| consistent implementin \n\\| enterprises \nfrom the priority \\| with the g flagship \ncommodity list \n\\| \npriority \\| projects \\| commodit \\| \n\\_ Fish farming, Soya bean, Onions, Br RE em er ee \nee TERE TE I II TR \u2014 \nNo iR 14 14 1 \\| \n41", "metadata": {"headings": [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}, [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}], [{"headings_0": {"content": "[No", "page": 44, "level": 2}}, {"headings_1": {"content": "Bajere-LunguluPDMSACCO", "page": 43, "level": 3}}]], "page": 44, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tr", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 45, "level": 1}}, {"headings_1": {"content": "[No", "page": 44, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae SACCO \u201c \u2014 12", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 45, "level": 1}}, {"headings_1": {"content": "[No", "page": 44, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2\u201d r", "metadata": {"headings": [{"headings_0": {"content": "| 2\u201d r", "page": 45, "level": 3}}, {"headings_1": {"content": "Tr", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ogom-ward- Ogom-ward-Nwoya", "metadata": {"headings": [{"headings_0": {"content": "| 2\u201d r", "page": 45, "level": 3}}, {"headings_1": {"content": "Tr", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Piggery,", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "g.nut \\| \nselling, soya bean, \nNwoya Town Town Council PDM \nproduce buying, Maize, Poultry, \ni Couneil SACCO rice \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}, [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}], [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}], [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\| Nwoya Todora-Anaka \\| Todora-Anaka \\| Goats rearing, soya bean growing, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 45, "level": 3}}, {"headings_1": {"content": "| 2\u201d r", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| | DLG | (Payira)", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Payira) PDM SACCO sunflower growing, maize growing, \\| a Animal traction \n\\| \nee Fr Bud", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Nwoya Goma-Kal- Goma-Kal-Koch G.nut, Soya bean, simsim, goat DLG Koch Goma\\_\\_\\_\\| Goma PDM SACCO rearing and piggery \n\\_\\_\\_.\\|\n5. Nwoya Layei Ward- Layei Ward-Nwoya Produce buying & selling, Goat \\|", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| ' DLG Nwoya Town Town Council PDM rearing, poultry, soya, maize, \\\\ \\| Council SACCO \npiggery, bee keeping and ox \n\\| \n\\| \nNo lough z Fee Berk See \nAgonga-Koch Agonga-Koch Goma Piggery, Bean, sunflower, soya", "metadata": {"headings": [{"headings_0": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_DLG Goma", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nbean, g.nut, animal traction, Maize \n7 Nwoya Ceke-Ward \\| Ceke-Ward Nwoya Beef, Animal Traction, soya bean, No \\| DLG Nwoya town town council PDM produce buying and selling, \n\\| council SACCO \npiggery, Goats keeping, coffee \ni \\| \ngrowing, sunflower, fish farming", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Nwoya Akago", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| Ward- Akago Ward-Nwoya Soya Bean Growing, Piggery, DLG Nwoya Town Town Council PDM Poultry, Maize \n\\| \n5 17 17 \nCouncil SACCO \n\\|", "metadata": {"headings": [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}, [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}], [{"headings_0": {"content": "_DLG Goma", "page": 45, "level": 8}}, {"headings_1": {"content": "| | DLG | (Payira)", "page": 45, "level": 1}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"a", "metadata": {"headings": [{"headings_0": {"content": "\"a", "page": 45, "level": 2}}, {"headings_1": {"content": "_DLG Goma", "page": 45, "level": 8}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| u", "metadata": {"headings": [{"headings_0": {"content": "\"a", "page": 45, "level": 2}}, {"headings_1": {"content": "_DLG Goma", "page": 45, "level": 8}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 10", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Nwoya Pabali-Anaka", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Soya Bean, Simsim, Maize, \u201c\\| Goats, No \nDLG (Payira) \\_(Payira) PDM SACCO Sunflower, Piggery, Coffee, Poult \n\\| Nwoya \\_\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}, [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| Coo-Rom- Coo-Rom- Koch Soya bean, goat raring, maize, No", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6 18 \nDLG Koch Goma Goma PDM SACCO g.nut, rice, mix farming \n\\| \n\\| \nLoan Amount Project Status of the project \nRemark \n\\| Name Name SACCO beneficiary Amount as as per funded", "metadata": {"headings": [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}, [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}], [{"headings_0": {"content": "| | 10", "page": 45, "level": 3}}, {"headings_1": {"content": "\"a", "page": 45, "level": 2}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "| | 10", "page": 45, "level": 3}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| | | per SACCO household", "metadata": {"headings": [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| records evidence \\| \nprovided i \n42", "metadata": {"headings": [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}, [{"headings_0": {"content": "| | | per SACCO household", "page": 45, "level": 2}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}]], "page": 45, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "metadata": {"headings": [{"headings_0": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}, {"headings_1": {"content": "| | | per SACCO household", "page": 45, "level": 2}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1,000,000 1,000,000 Maize i \\| The \\| DLG ward- ward- \n\\\\ beneficiary \\| Nwoya Nwoya \nplanted \\| maize", "metadata": {"headings": [{"headings_0": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}, {"headings_1": {"content": "| | | per SACCO household", "page": 45, "level": 2}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Town Town", "metadata": {"headings": [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for his first \\| Council Council disbursement \\| \nPDM \n\\| \\| \\| SACCO \n\\| \n\\| \n\\| \n\\| \n\\| \n\\| \n\\| \nOkello Patrick 1,000,000 = 1,000,000 Soya \nThe beneficiary \n\\| \nwas fundedto \\| \\| \\| \nplant and grow \\| \\| \n\\| soya but opted for piggery. \n\\| \nThe beneficiary \\| \\| \nwas also \\| \\| \\| pointed out a \n\\| \ndelay to receive \n\\| \nthe PDM of \n\\| \\| funds \n\\| 2 Nwoya Ceke- Ceke- Akweto Evaline 1,000,000 1,000,000 Maize \nThe beneficiary \n\\| \\| \nDLG Ward planted maize \nWard \n\\| \\| Nwoya Nwoya \nand ground \\| \\| town town \nnuts. She / \\| council council \nharvested 35", "metadata": {"headings": [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}, [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}], [{"headings_0": {"content": "| Town Town", "page": 46, "level": 5}}, {"headings_1": {"content": "i! Nwoya | Ogom- Ogom- Lapyem Mark |", "page": 46, "level": 2}}]], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM", "metadata": {"headings": [{"headings_0": {"content": "| PDM", "page": 46, "level": 3}}, {"headings_1": {"content": "| Town Town", "page": 46, "level": 5}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bags of ground", "metadata": {"headings": [{"headings_0": {"content": "| PDM", "page": 46, "level": 3}}, {"headings_1": {"content": "| Town Town", "page": 46, "level": 5}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I SACCO nut.", "metadata": {"headings": [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}, {"headings_1": {"content": "| PDM", "page": 46, "level": 3}}], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n43", "metadata": {"headings": [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}, {"headings_1": {"content": "| PDM", "page": 46, "level": 3}}, [{"headings_0": {"content": "I SACCO nut.", "page": 46, "level": 3}}, {"headings_1": {"content": "| PDM", "page": 46, "level": 3}}]], "page": 46, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "En", "metadata": {"headings": [{"headings_0": {"content": "En", "page": 47, "level": 1}}, {"headings_1": {"content": "I SACCO nut.", "page": 46, "level": 3}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ne", "metadata": {"headings": [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Okot Alfred 1,000,000 1,000,000 \nOkot Alfred Planted maize \nwhich was affected by lots \\| of pests. \n1 \nOjok Kennedy 1,000,000 Soya The \n\\| 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}, [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}], [{"headings_0": {"content": "Ne", "page": 47, "level": 3}}, {"headings_1": {"content": "En", "page": 47, "level": 1}}]], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kebeny", "metadata": {"headings": [{"headings_0": {"content": "Kebeny", "page": 47, "level": 8}}, {"headings_1": {"content": "Ne", "page": 47, "level": 3}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 47, "level": 8}}, {"headings_1": {"content": "Kebeny", "page": 47, "level": 8}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "planted maize and was \\|", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 47, "level": 8}}, {"headings_1": {"content": "Kebeny", "page": 47, "level": 8}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 47, "level": 5}}, {"headings_1": {"content": "beneficiary", "page": 47, "level": 8}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lakal Geoffrey 1,000,000 1,000,000 soya \n44", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 47, "level": 5}}, {"headings_1": {"content": "beneficiary", "page": 47, "level": 8}}, [{"headings_0": {"content": "an", "page": 47, "level": 5}}, {"headings_1": {"content": "beneficiary", "page": 47, "level": 8}}]], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}, {"headings_1": {"content": "an", "page": 47, "level": 5}}], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The beneficiary had opted to Funds have not \\| plant soya but now is buying \nbeen Invested \nand selling produce.", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}, {"headings_1": {"content": "an", "page": 47, "level": 5}}, [{"headings_0": {"content": "harvesting", "page": 47, "level": 8}}, {"headings_1": {"content": "an", "page": 47, "level": 5}}]], "page": 47, "document_name": "Nwoya District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Delayed Progress of Works at Got Apwoyo Seed School - 22", "OR BEE DIT DIE nee - 22", "ann", "MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ne - 22", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 0 - 23", "OTHER REPORTING RESPONSIBILTTIES", "24", "nn.", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "24", "\u201eum", "7.0 of the Parish Model! u.uueenn"], "page": 2}]} \ No newline at end of file