diff --git "a/reports/chunks/Omoro District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Omoro District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Omoro 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 OMORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], []], "page": 1, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ED ST TINTS ii eae EEE \nOP LINTOIN scence evnerressmnaaicecsenanaa nats \n1 sassaasnoan cena on nnans monuenuninscers onsen tubsve sassnrsesxeoeerusnevensenessersanitedasaaeaaesas \nEe EE a ne ee \nPET EEE ET TB 1 ee \n1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........ccccccccccscssssescsssessessecsecsessessessessecseceeseeses 8", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}]], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EI", "metadata": {"headings": [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 a ee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 11 \nMe er 12 EEE \nBD EEE TEE 12", "metadata": {"headings": [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EI", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ra", "metadata": {"headings": [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 EEE EEE ueaee, \n6.0 Implementation of Key Government Grants/Programmes .....cccssccscesssssessecsesseeseeseeseesesees 13 \n6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n14 ..................... \n6.3 Edlueation Development Grafik \n18 ana ennceucnsaunamunneunnaenn EEE En rear \nBe A N 21 Eee \nTEE RR NADEL 25 ne \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........nnn. 25 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .......ccccscccseseeesess 25 \nOTHER REPORTING BESPONSIBILITIES \n26 en ea \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .......ccccccccccscsessessessecscescesessesceees 26 \n7.0 \nImplementation Of The Parish Development Model... 27 \nAPPPENGIES: \n37 cississiesnsisvensniasssitessisaisstd ssrsnnemsanneoesomenneeaeonenc inca neocuv airs eve eng ieseus tapioreta otis Ciiota \nssa tn ose nveneits \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}, [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}], [{"headings_0": {"content": "Ra", "page": 2, "level": 5}}, {"headings_1": {"content": "EI", "page": 2, "level": 3}}]], "page": 2, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Beronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Beronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Ra", "page": 2, "level": 5}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n \\| District Government Local", "metadata": {"headings": [{"headings_0": {"content": "Beronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Ra", "page": 2, "level": 5}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Government", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "Beronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "Beronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda I", "metadata": {"headings": [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nInformation and Communication Technology \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIntegrated Personnel and Payroll system \n\\| International Standards of Supreme Audit Institutions \nLLG \nLower Local Governments \n\\| \nLR Local Revenue \nMoFPED \nMinistry of Finance, Planning and Economic Development \nMoLG \n\\_\\_\\| ee \nof Local Government \nMoWE Ministry of Water and Environment \n\\| \n\\_ \\_ Lea, eo NPA National Planning Authority \nNTR Non-Tax Revenue \nProgram Budgeting System \nPFMA \nPublic Finance Management Act \nPPDA \nPublic Procurement & Disposal of Public Assets \nPS/ST Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}, [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Uganda I", "page": 3, "level": 3}}, {"headings_1": {"content": "Government", "page": 3, "level": 3}}]], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda I", "page": 3, "level": 3}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TSA Treasury Single Account \nUBA Uganda Banker's Association \n\\_ Uganda", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda I", "page": 3, "level": 3}}, [{"headings_0": {"content": "\u201c|", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda I", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u201c|", "page": 3, "level": 1}}, {"headings_1": {"content": "Uganda I", "page": 3, "level": 3}}]], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fiscal", "metadata": {"headings": [{"headings_0": {"content": "Fiscal", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201c|", "page": 3, "level": 1}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "j", "metadata": {"headings": [{"headings_0": {"content": "Fiscal", "page": 3, "level": 3}}, {"headings_1": {"content": "\u201c|", "page": 3, "level": 1}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Fiscal", "page": 3, "level": 3}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Intergovernmental", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfers Program for Results \ni Uganda Shilling \n\u2014\\_ \n: \nas UWEP Uganda Women Empowerment Project \nYLP Youth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF OMORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Omoro District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Omoro District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 3, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Omoro District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \n1.0 Implementation of the Approved Budget \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Omoro District Local Government is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its", "metadata": {"headings": [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "Intergovernmental", "page": 3, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 4, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jurisdiction.", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 6}}, {"headings_1": {"content": "Intergovernmental", "page": 3, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "During the financial year 2022/2023, Omoro District had a budget of UGX. 33,813,656,119 out of which UGX. 31,740,108,431 (94%) was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 6}}, {"headings_1": {"content": "Intergovernmental", "page": 3, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 6}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 1: Showing the percentage of the budget supported by warrants SN Details \nan UGX (A) Warrants UGX \n% age of warrants \n19,589,138,271 19,589,138,268", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 6}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 6}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 6}}]], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,813,656,119", "metadata": {"headings": [{"headings_0": {"content": "33,813,656,119", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX. 31,740,108,431 I reviewed expenditure on activities/outputs worth UGX. 22,028,387,678 (69%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "33,813,656,119", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 2: Showing expenditure on activities/outputs sampled for review \nSn Details \nActual Amount Cumulative Actual Cumulative %age (UGX) Amount out of total \n\\{warrants nc \nwisi \nWage expenditure (Payroll \nsain audit/FS-audit) 19,532,560,966 \n19 \\| ;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "33,813,656,119", "page": 5, "level": 4}}]], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "597,", "metadata": {"headings": [{"headings_0": {"content": "597,", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Theme area-PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "597,", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "597,", "metadata": {"headings": [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "65,036,800 766 \n3\\_\\| \\| \nFocus area-Microscale irrigation projects \n62% 4 Focus area-Education grant - Formerly SFG \nFocus area-UGIFT (Infrastructure) \n\\_ \n64% 1,051, 187, 149 21, 236, 440, 444 \n67% \\| \n6 Focus area-Water development grant (Piped 489,259,733 21,725,700,177 \n68% water, and Rural water and Sanitation grant) \nOutputs/activities under budget performance \\| 302,687,501 22,028,387,678 \n69% review (URF Road rehabilitation maintenance \n\\| \nfund \\_\u00ab DDEG projects \n\\_ we Ci % Total of the warrants audited \n22,028,387,678 \nOut of the total warrants of UGX. 31,740,108,431 in the financial year 2022/2023, UGX. 19,532,560,966 (62%) was spent on wage costs for which I issued a separate \ndetailed audit report and a summary of the key findings reported in section 2.0 of", "metadata": {"headings": [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}, [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}], [{"headings_0": {"content": "597,", "page": 5, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 5}}]], "page": 5, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], "page": 6, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \u2014\\_\u2014 \nRevenue Performance \nPerformance of Local Revenue \nI advised the According to the approved budget, the entity was supposed to collect Local Accounting Officer to revenue to the tune of UGX. 573,394,000 however; by the end of the year engage the relevant only UGX. 257,693,186 had been collected representing 45% performance authority to resolve as shown in the table below and detailed in Appendix 1 (a). \nthe land disputes where many of the Table 3: showing performance of Local Revenue. \nsub county markets Approved budget Actual Collections Variance \nare located to enhance local \nrevenue Tax 428,156,700 149,046,300 279,110,400 collection. Revenues \n\\| \nNon-Tax 145,237,300 108,646,886 36,590,414 \nRevenues \nTotal 573,394,000 257,693,186 315,700,814 \nRevenue \nThe District collected revenue from LST, business license and other tax revenues, which is commendable performance; however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nUnder collection of Local, revenue denied the entity resources for implementation of the following planned activities. Appendix 1 (b) refers \nThe Accounting Officer attributed the under collection to land disputes between landowners and the District where many of the sub county markets are located. He further explained that negotiations with landowners are on going to settle disputes. \nPerformance of GOU warrants \nThe District had an approved budget of UGX. 30,885,904,297 to implement \\| I \nadvised the the various programmes, out of which UGX. 30,218,912,970 was warranted Accounting Officer to resulting in a shortfall of UGX 666,991,327 representing 98% performance. \nroll over the activities that were affected by The performance of warrants for each of the programmes is shown in the \nthe under-warrants for table below; Appendix 2 (a). \nimplementation in the The UGX. 666,991,327 that was not warranted was meant for activities subsequent periods which were either partially or not implemented as detailed in Appendix 2", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}, [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 6, "level": 2}}, {"headings_1": {"content": "597,", "page": 5, "level": 2}}]], "page": 6, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(b).", "metadata": {"headings": [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], "page": 6, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Payment of Staff Salaries \ne Payment of allowances to casual Temporary workers and sitting allowance. \ne of Non-Residential \nNo Observation Recommendation 3 representing 52% unimplemented \nperformance. . oe \nactivities to the The performance of warrants for each of the programmes is shown in the subsequent period for table below; Implementation. \nTable 4: showing Performance of External Assistance \nIn addition the Programme Approved budget Warrants \nAccounting Officer should liaise with the relevant donors for Human Capital 678,473,046 220,542,418 \nrevolving of the funds in the subsequent Development \nDevelopment Plan 1,675,884,776 1,011,242,393 period.", "metadata": {"headings": [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}, [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 6, "level": 3}}, {"headings_1": {"content": "Observation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], "page": 7, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 2,354,357,822 1,231,784,811 \nThe UGX. 1,122,573,011 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nTable 5: showing key activities affected by the under Performance \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemente d activity Human 335,158,962 Allowances (Incl. To motivate Capital Casuals, staff and aid Developm \nTemporary, sitting service delivery ent \nallowances) \nsec Welfare and To motivate 27,379,218 Entertainment staff and aid [To service delivery Travel inland enable easy 60,466,066 movement for delivery of services to the communi \nFuel, Lubricants To aid transport 34,926,382 and Oils \nfor easy delivery of services to the communi Developm Agricultural To enable ent Plan \n664,642,383 Supplies and \nexpansion of the Implement Services agriculture sector in the district 1122257301 \\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nPayment of allowances to casual Temporary workers and sitting \ne \nNo Observation \n\\| Recommendation \\| scale irrigation. \nThe warrants that were not utilized were meant for the following activities \nthat were partially or not implemented at all as shown in Appendix 3 (b). \nI also advised the Accounting Officer to Table 6: Showin Key Activities Affected By Under-Utilization Of strengthen \nthe Warrants supervision of upgrade Programme Warrants Activities Reason for the of Health centres not \naffected by underutilization \nworks and ensure that Utilized the under of warrants \nthe affected activities utilization \nare rolled over for z \n1 Agro- Non- \nimplementation in the Industrializati 90,082,654 Residential subsequent period. on", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 7, "level": 3}}, {"headings_1": {"content": "(b).", "page": 6, "level": 3}}]], "page": 7, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buildings", "metadata": {"headings": [{"headings_0": {"content": "Buildings", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 7, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \nAcquisition \n. \n\\|e Sao El Sak \n2 Community \nGeneral Staff Payments were not Mobilization 36,245,640 Salaries processed by And Mind-set \nfinance towards Change ear end 3 Development \nGeneral Staff Some payments \\| \\| \nPlan \n14,596,059 Salaries were not processed Implementati by finance towards on ear end \\_ \n4 Human Furniture", "metadata": {"headings": [{"headings_0": {"content": "Buildings", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 7, "level": 3}}, [{"headings_0": {"content": "Buildings", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 7, "level": 3}}], [{"headings_0": {"content": "Buildings", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 7, "level": 3}}]], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 8, "level": 3}}, {"headings_1": {"content": "Buildings", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33,500,000 and Fittings -", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 8, "level": 3}}, {"headings_1": {"content": "Buildings", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 3}}, {"headings_1": {"content": "Capital", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 8, "level": 5}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Gratuity The funds were 186,235,921 \nreleased late as supplementary in the last quarter of the financial year which made it difficult to process payments for beneficiaries in time Non- \n558,343,629 Residential \nBuildings -", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 8, "level": 5}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 8, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 5}}], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Be ee \nne ee Ve; Pension The funds were 55,692,745 \nreleased late as supplementary in the last quarter of the financial year which made it difficult to process payments for beneficiaries in time Grand Total \n\\| \n974,696,6", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 8, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 5}}, [{"headings_0": {"content": "Acquisition", "page": 8, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 5}}]], "page": 8, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation Contractors for upgrade of Health Centers to complete works in time.", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the \nwork plans I advised the Regulation 11 (2) b of the Public Finance Management Regulations, 2016 Accounting Officer to states that the work plan of a vote shall indicate the key performance \\| liaise with MoFPED indicators to be used to gauge the out-puts. \nand NPA (National Part A of the performance contract for Accounting Officers outlines the core Planning Authority) to performance requirements against which their performance should be customise PAIPs for assessed in regard to achievement of planned results. This requires the Local Governments. Accounting Officer to be assessed on the extent to which annual key \nperformance indicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 6 outputs with a total of \n68 activities. I noted the following; \ne 5 outputs fully quantified had 27 activities with clear indicators and 19 \nactivities had no clear performance indicators and targets. \ne 1 output not fully quantified had 1 activity with clear performance \nindicators and 21 activities did not have clear performance indicators \nand targets. \ne Details of Activities without clear performance indicators and targets \nare in Appendix 4. \nTable 7: showing performance indicators and targets \nCategory No. No No. of No of Expenditure % \nof outputs of of Activiti activit Amount (UGX) Quantif out acti es with ies \nication put vitie clear witho \nof \nSs s in\\} perfor ut \noutputs sam the mance clear \npled out indicat perfor \nput ors manc \nSs and e \ntargets indica \ntors \nand \ntarget \n\\| 1,588,642,573 87% \nOutputs not \n21 236,670,795 13% fully", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}, [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}], [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}], [{"headings_0": {"content": "NO", "page": 9, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 8, "level": 3}}]], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \naz) \n2 \n: \n\\| Total 6, 68 [28 40 1,825,313 ,368 100% \\| \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in \nObservation \nco-funding for micro (68) activities, the entity fully implemented Fifty-eight (58) scale irrigation and activities; eight (08) activities were partially implemented, while engage MoFPED for two (02) activity remained unimplemented. Details in Appendix 5 timely release of funds. \nTable 8: showing performance indicators and targets \n\\| \nCategory of No. of No. of No. of No of No Expenditure I also advised the outputs outputs activiti Activities activiti of Amount (UGX) Accounting Officer to assessed es\\_ in fully es activi \nthe impleme partiall ties \non OVEr the affecte ff d \nII h \noutput y not \nnted activities . for implem impl \nImplementation in the ented ns subsequent period. Partially \n1,825,313,368 \nimplemented \n1,825,313,368 \nPartial/Non-Implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially Implemented/didn\u2019t implement the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}]], "page": 9, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Purchase & Installation of micro scale irrigation equipment for farmers.\n2. Routine Manual and mechanised Maintenance of District Roads, Town Council Roads and Community Access Roads.\n3. Construction of Lakwana Seed Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], "page": 10, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nRefer to Appendix 5 for details \nThe Accounting Officer attributed the anomaly mainly to the delay by the Community to co-fund micro-scale irrigation projects, under release of URF Funds and delayed release of funds for the construction of Lakwana Seed", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 5}}, {"headings_1": {"content": "NO", "page": 9, "level": 3}}]], "page": 10, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secondary.", "metadata": {"headings": [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}], "page": 10, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.7 \nDelivery of Services from Implemented Activities \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG. \nI sampled two (02) out of seven (07) activities with a total expenditure of UGX. 86,699,760 and noted that there were no significant findings to report. \n1.7.2 The service delivery under focus areas \nalso ensure that the This could result in to poor committee is instituted and maintenance and utilization of the its functional. \nboreholes which can affect their \nfunctionality and durability. \n\\| \ne The two-unit staff hous advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}, [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}], [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}], [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}], [{"headings_0": {"content": "Secondary.", "page": 10, "level": 3}}, {"headings_1": {"content": "quantified", "page": 9, "level": 5}}]], "page": 10, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}], "page": 11, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed at Koch Ongako P/S Officer to engage the Grant \nhad started developing cracks on \\| contractor to repair the \\| \nthe walls and floor. \n\\| cracks in the contract \\| \ne The painting on the walls of a iability period. \nclassroom block that had been \nrehabilitated at Adak P/S were \nstarting to peel. \ne Doors on a class room block that \\| \nwas rehabilitated at Acet P/S were \nnot fixed by the time of Inspection \nand the floor had minor cracks. \nThis can affect the durability of the staff house hence denying the beneficiaries \nconducive accommodation and also for the \ni classroom blocks the cracks can \\| \\| affect their durability of the \\| classroom thus denying the pupils", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Secondary.", "page": 10, "level": 3}}]], "page": 11, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. UGIFT", "metadata": {"headings": [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 11, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Contract completion for the \\| I advised the Accounting construction of Lakwana Seed Sec. \nOfficer to ensure that the School delayed (Contract expected laboratory and classroom end date 30/06/2021) an are used for their intended \\| \nextension was provided up to \\| purpose. \n31/12/2023 however the works on \\| Furthermore I advised the the School had stalled by the time \\| Accounting Officer to of Inspection and also the Science engage the contractor to Laboratory and One Class room ensure that construction \\| \nblock were being used as works are completed as dormitories despite them not \\| planned. \nbeing fully complete. \n\\| \ne By the time of Inspection, the \\| \ncontractor was on ground \n\\| \nhowever there were no works \\| \nbeing done. \\| \nThis denies the intended \\| beneficiaries the education services \nManagement of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite \nOmoro District Local Government had a wage budget of UGX. 19,589,138,271 out of which UGX. 19,532,560,966 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 11, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of UGX. 17,721,182,950 I advised the and obtained supplementary funding of UGX. 1,867,955,321 resulting Accounting Officer to into a revised wage budget of UGX. 19,589,138,271 which was all ensure \nproper warranted. budgeting by ensuring that all Out of the total warrants, UGX. 19,532,560,966 was utilized by the estimates are based District resulting in un-utilized warrants of UGX. 56,577,302 on actual numbers representing utilization of 99.7% as summarized in the table below and also ensure that detailed in Appendix 6 \nall warranted funds are utilised as Table 10: utilization of the wage Budget", "metadata": {"headings": [{"headings_0": {"content": "3. UGIFT", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 12, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], "page": 12, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appro Supple Revised Warran Payments Unspent ved mentary Budget ts UGX. UGX. Balance Budg UGX. UGX. UGX. et \nur \n\\| \n\\| \n\\| 1 1 \n\\| 17,72 1,867,9 19,589, 19,589, 19,532,5 56,577,302 \\| 1,182 55,321 138,27 138,27 60,966 \n950 1 1 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX. 56,577,302 \ne From the supplementary funding \ne The supplementary funding of UGX. 3,655,172,908 was requested for by the Accounting Officer however UGX. 1,867,955,321 was warranted. \nThe Accounting Officer attributed the anomaly to inaccuracies in estimates for supplementary funding for wage.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 12, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll \na) I advised\u2019 the The District had 1,546 employees on the IPPS payroll of which 1,488 \nAccounting (96.25%) were fully verified,01 (0.06%) partially verified, and 57 \nOfficer to use the (3.69%) did not show up. \nverified payroll as a basis for In addition, 01 individual had not accessed the payroll by end of June \nupdating monthly 2023 This was captured as new records in my determination of the \npayrolls for District wage bill. \npaying employee emoluments. \nThe following observations were made; \nb) I advised the a) 1,488 (96.25%) employees appeared for the validation exercise \nAccounting \nand presented all the pre-requisite documents to confirm their \nOfficer to engage \nwith the Ministry ii.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 12, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23 employees were confirmed to have exited the District due \nof Public Service to death, dismissal, abscondment, retirement, transfer of and \nmake service, and those who are known to the Accounting Officer \narrangements to but failed to appear for validation without justification. \nvalidate the staff that are genuinely iii. I further noted that 28 individuals were not accounted for \naccounted. \nand these were omitted from the validated payroll. \nii) The Accounting d) 01 (One) individual whose name was not on the District\u2019s payroll \nOfficer should by June 2023, appeared for the validation exercise. This \ninitiate a process individual was included on the validated payroll, upon of deleting these confirmation by the Accounting Officer regarding their status. \nnames from the payroll. For staff The Accounting Officer acknowledged; \non transfer of service, \nthe e The shortcomings and indicated that the officer who was partially \nAccounting validated lacked minutes/extracts from other Service Commissions \nOfficer should to support their first appointment. \ninitiate a process of transfer of e The observation and indicated that the Officer who was under \nsalary payment to new records was a newly posted employee who had not yet \ntheir new duty accessed the District payroll due to inadequate wage. \nstations. \nii) The Ministry of Public Service and the Accounting Officer \nshould delete this category of employees and the matter be investigated. \niv) I advised the Accounting Officer to always liaise with the \nrelevant stakeholders to ensure prompt updates of the payroll going forward and also a follow-up of the affected \nstaff should immediately be made by management so as to have the employee access the payroll. \nefforts to submit records of the affected officers to Ministry of Public Service to effect the change of date of birth on the payroll.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 13, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) T Delayed \ndeletion of employees from the payroll \nI advised the I noted that UGX. 13,549,764 was paid to 07 staff who had either Accounting Officer to been retired, transferred, absconded or died. These resulted into initiate a process of financial loss to government. \ndeleting these names on the payroll and I The Accounting Officer explained that he made effort to recover funds further advised the from those who delayed to be removed from the payroll when they Accounting officer to die or retire using records filled in NS 20B where the recovery was not initiate a process of done it would be effected. \ntransfer of salary payment to their respective new duty stations for staff on transfer of service. \nf) \nReview of the District Staff Establishment \nReview of the establishment revealed; \ni. I advised the i, \nOut of 2,030 approved traditional staff positions, a total of Accounting Officer to positions 1,553 were filled leaving a gap of 478 vacant continue engaging positions. \nthe District Service Commission and the ii. The entity did not have an approved and costed staff Ministry of Public establishment for primary, secondary and tertiary institutions Service and MoFPED while the staff structure for health facilities issued by MoH was to \nhave these not incorporated into the district approved structure. \npositions \nfilled.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 14, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iii. Relatedly, the district did not have an updated staff list. ii. I advised the Accounting Officer to The Accounting Officer explained; engage relevant stakeholders to e He had been engaging MoFPED to provide wage to allow the develop and District recruit in order to have these positions filled and MoPS implement a\\_ costed had been requested to give the district permission to recruit staff structure for the where wage is available. District. That Ministry of Education and Sports as well as MoPS would be e engaged in respect to a staff structure for all education iii. I advised the institutions in the District. Accounting Officer to e That the Head Human Resource will periodically update the staff liaise with Ministry of list when the information is provided by the Heads of Public Service to Departments. ensure the integration of the staff list into the IPPS/HCM to allow for easier interface. EMPHASIS OF MATTER policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. 4.0 Receivables Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow up and recovery of outstanding amounts, accounting and reporting. Included in the statement of financial position of the Financial Statements are accumulated receivables amounting to UGX.1,797,240,049 in respect of advance payments, YLP & UWEP advances and accrued revenue. However, there was no evidence that management had made efforts to enforce Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Program (UWEP) recoveries. There is a risk that these funds could become uncollectible leading to a financial loss to Government and the entity. Receivables represent an idle asset that denies the Council the opportunities to", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 12, "level": 1}}, {"headings_1": {"content": "3. UGIFT", "page": 11, "level": 3}}]], "page": 14, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], "page": 16, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 6.1.1 Positive observations. I noted the following areas where management had commendable performance; e The District allocated UGX. 164,056,628 (90%) to new capital development which was above the minimum allocation of 85% and investment servicing costs was allocated UGX. 19,204,372 (10%) which was below the maximum allocation of 10% under the piped water sub-grant (PWSG) (UgIFT component). All the twenty-two (22) projects in the approved work plan were in the indicative oe list of capital investments and were eligible for funding under the grant. e All UGIFT projects which did not have water sources were allocated water sources. All expenditure under DWSSCG was supported and properly accounted for. e e All projects rehabilitations, drilling of production wells and new boreholes had standard designs that were approved by Ministry of Water and Environment. The District had enough water quality testing kits which enabled the district to e carry out water quality testing as required by the water grant guidelines. The district tested all existing water sources across and new sources to ensure e that the water being supplied is fit for human consumption as required by the grant guidelines. The district used stainless steel/u-PVC pipes for both rehabilitation of boreholes, o and drilling of boreholes. e (12/22) water grant projects inspected were complete and functional and had functional water user committees. 6.1.2 Areas of Improvement I noted the following areas were the District needs improvement; 6.1.3 Review of the Implementation of the Grant activities Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; I reviewed the implementation of the Grant activities and noted the following; Of the 171 tests carried out, only 9 (5%) of the water sources were found not to oe be suitable for human consumption as detailed in Appendix 7 One mini-piped water System had a design that had not yet been approved by e MoWE by the time of audit. As a result, the project may not meet the minimum standards required by the MoWE. The Accounting Officer attributed this to delayed feedback from the MoWE after their submission of project design. Recommendation I advised the Accounting Officer to liaise with MoWE to ensure that project designs Omoro District budgeted and received UGX. 1,267,020,866 to the implement the programme. The following", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "planned.", "page": 12, "level": 1}}]], "page": 16, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity . nn", "metadata": {"headings": [{"headings_0": {"content": "Activity . nn", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "Activity . nn", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_quantity", "metadata": {"headings": [{"headings_0": {"content": "_quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "Activity . nn", "page": 18, "level": 3}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Lakwana \u2018seed. \u201cSecondary school in \nARE Se ARENT IS IE TE 1, \ni \n\\| Lakwana Sub county. \nConstruction of Twin Staff house blocks at Tekulu HC3 \nConstruction of Twin Staff house blocks at Abwoch \u0131", "metadata": {"headings": [{"headings_0": {"content": "_quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "Activity . nn", "page": 18, "level": 3}}, [{"headings_0": {"content": "_quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "Activity . nn", "page": 18, "level": 3}}], [{"headings_0": {"content": "_quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "Activity . nn", "page": 18, "level": 3}}]], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.163,", "metadata": {"headings": [{"headings_0": {"content": "1.163,", "page": 18, "level": 2}}, {"headings_1": {"content": "_quantity", "page": 18, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \nConstruction of District Medical Store (1st Phase) \n\\| Procurement of medical furniture \nAssorted Assorted \nHC Acet Sub county \\_ \nee Upgrade of Acet II to HC III in \n1 1 \nUpgrade of Tekullu HC II to HC III in Tekulu Sub iL", "metadata": {"headings": [{"headings_0": {"content": "1.163,", "page": 18, "level": 2}}, {"headings_1": {"content": "_quantity", "page": 18, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 1", "metadata": {"headings": [{"headings_0": {"content": "1 1", "page": 18, "level": 1}}, {"headings_1": {"content": "1.163,", "page": 18, "level": 2}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supply of medical \nequipment Tekullu RENNER RE Assorted at \nHC III, Acet Assorted \nHC II and Lakwatomer HC III \nHC \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations. \nI noted the following areas where management had commendable performance; \nAll expenditure under (UGIFT) was supported and properly accounted for. e \nThe District implemented all its three (3) UGIFT construction projects on various e \npieces of land with land titles. \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance \n6.2.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated UGX. 517,915,522 (87%) to Upgrade and new construction instead of the required maximum of UGX. 357,904,513 (60%) leading to \nSupply of medical equipment and \\| Maximum 20% \n7% 40,000,000 -13% medical furniture.", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}, [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}]], "page": 18, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Upgrade and new construction Maximum 60% including", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nGeotechnical \nInvestigation on the selected sites \n", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}, [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}]], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Maintenance of buildings.\n3. Completion of unfinished structures\n4. Provision of auxiliary structures for support services", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n87% 517,915,522 27% \nTotal 100% 596,507,522 0% \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}, [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}], [{"headings_0": {"content": "county", "page": 18, "level": 5}}, {"headings_1": {"content": "1 1", "page": 18, "level": 1}}]], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the increased cost of construction materials led to allocation of more money under upgrades and new constructions which were not multi-year projects and under allocation on repair of medical equipment and Supply of medical equipment and medical furniture. \nRecommendation \nI advised the Accounting Officer to liaise with MoFPED for more funding and ensure that budget allocations are as per the grant guidelines. \n6.2.3.2 Funding and Absorption \nOut of the approved budget of UGX. 1,267,020,866, the district received UGX. 1,267,020,866 (100%). Out of the received funds, UGX. 1,051,187,149 (83%) was spent, thus leaving UGX. 215,833,717 unutilized. Details are in the table below; \nTable 14: Showing Funding and Absorption for UGiFT \nDetails \nApproved budget Warrants/ Release Expenditure Under Under (UGX) (UGX) (UGX) funding absorption (UGX) \nA \u00c4 (B) D=(A-B E=(B-C : \nCapital development 1,267,020,866 ee 1,267,020,866 1,051,187,149 \nI", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}, [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 2}}, {"headings_1": {"content": "county", "page": 18, "level": 5}}]], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "215,", "metadata": {"headings": [{"headings_0": {"content": "215,", "page": 19, "level": 4}}, {"headings_1": {"content": "planned.", "page": 19, "level": 2}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "833,717 \n\\_ \n\\_\\_\\| \nRecurrent 0 eee", "metadata": {"headings": [{"headings_0": {"content": "215,", "page": 19, "level": 4}}, {"headings_1": {"content": "planned.", "page": 19, "level": 2}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "te", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 19, "level": 3}}, {"headings_1": {"content": "215,", "page": 19, "level": 4}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,267,020,866", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 19, "level": 3}}, {"headings_1": {"content": "215,", "page": 19, "level": 4}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae a ee", "metadata": {"headings": [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nUnder absorption of released funds resulted in partial implementation of the following key activities; \nConstruction of Lakwana Seed Secondary school in Lakwana Sub County. \ne \nUpgrade of Acet HCII to HCIII in Acet Sub county o \nUpgrade of Tekulu HCII to HCIII in Tekulu Sub County. o \nAs a result, education and health services were delayed to the intended beneficiaries. \n6.2.3.3 Budget allocation for monitoring and supervision \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were under budget allocations of 0.5% as shown in the table below; \nTable 15: Showing Monitoring and Supervision Budget allocation \nActivity \nIdentifier Budget Budget %age Standard %age %age Amounts Amount budget budget budget allocation allocation as Variance per guidelines \nC=(A/B) C (B-C) Monitoring and A (As per Budget 20,000,000 \\| 3.5% 2.5% 1% supervision \nDocument) \nUpgrade and new B (60% of Total 563,976,628 \n\\| construction including Health \nGeotechnical \nDevelopment \nInvestigation on the Budget) \nselected sites \nMaintenance \nof \nbuildings \nCompletion \nof \nunfinished structures \nProvision of auxiliary \nstructures for support \nservices \nTotal \n583,976,628 \nOver budgeting negatively affects the achievement of the intended health services. \nThe Accounting Officer explained that monitoring and supervision allocation in the budget was in line with the Sub-programme guidelines although the guideline was not availed during verification. \nRecommendation \nI advised the Accounting Officer ensure that the district allocates the budget as per the prescribed guidelines. \n6.2.3.4 Inspection of UGiFT Grant activities \nI conducted physical inspections of Three (3) UGIFT projects implemented on from 23/11/2023 to 29/11/2023 to assess service delivery indicators. I observed the following as summarised in the table below; \n\\_Table 16: 6: Showing Inspecti \nions of UGiFT Activities", "metadata": {"headings": [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}, [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}], [{"headings_0": {"content": "ae a ee", "page": 19, "level": 3}}, {"headings_1": {"content": "te", "page": 19, "level": 3}}]], "page": 19, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], "page": 20, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Shov \nFocus Pictorial Evidence Key \\| \nArea \nLaboratory and One \n\\_ works are completed Class room block were \n\\_ as planned. \\| being used as \\| \ndormitories despite \\| \nthem not being fully \n\\| complete. \n\u00abe By the time of \nInspection, \nthe contractor was on ground however there were no works being done. \nImplication \nThis denies the intended beneficiaries the \\| education \nservices expected \n6.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.561,861,237 for the construction of classroom blocks, VIP latrines, rehabilitation of classroom blocks, supply of furniture and construction of staff houses to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n6.3.1 Positive observations \nI noted the following areas were management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}, [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN", "page": 20, "level": 6}}, {"headings_1": {"content": "ae a ee", "page": 19, "level": 3}}]], "page": 20, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], "page": 21, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All contracts were awarded to the Best Evaluated Bidders by the Contracts Committee following the provisions of the PPDA ACT and PPDA Regulations. I observed that Project Management Committees and Procurement Committees \u00a9 of funded Projects/programs sought guidance from the district specialists for all the contracts under the grant and maintained proper contract management records. 6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. Inconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. The Accounting Officer explained that the selection of projects was based on inspection reports and individual requests from schools based on needs by the schools. Furthermore, the District was yet to compile an up to date asset register for education facilities and their condition. Recommendation I advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their conditions are maintained and used in selection of schools to benefit from the Education Development grant. b) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. I however, noted that; e Fifteen (15) projects worth UGX. 561,861,237 were not screened for likely environmental and social impacts. e There were no environment and social management plans and reports for all the fifteen (15) Projects to prescribe and mitigate the implementation measures. The Accounting Officer explained that the District lacked capacity in providing these safe guards and explained that the Environment Officer and Community Development Officer got involved at the supervision and monitoring stage. Recommendation I advise the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 2}}, {"headings_1": {"content": "SN", "page": 20, "level": 6}}]], "page": 21, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 2}}], "page": 23, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "c) \nFunding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 561,861,237 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 2}}], "page": 23, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], "page": 23, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the UGX. 561,861,237 released, UGX. 350,984,734 had been spent by the end of the year, resulting in an under absorption of UGX. 210,876,503, as indicated in the table below; \nFunds released Expenditure Unspent % of funds (UGX) (UGX) (UGX) absorbed 663,159,514 657,912,783 \\| 210,876,503 \\| 99% \nUnder absorption of released funds negatively affects implementation and service delivery since planned activities are not or are partially implemented. \nThe Accounting Officer explained that most of the unspent balance was retention on the various contracts under Education development grant which projects were under the defects liability period. \nRecommendation \nI advised the Accounting Officer to ensure that all projects contracts affected are rolled over for further Implementation. \nd) \nBudgeting and expenditure on eligible activities \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that LGs must not budget for activities specified as Ineligible Expenditures for capital investment, and table 9, clearing indicating the eligible activities and highlighting the ineligible activities. \nI reviewed the annual approved work plans, budget and IFMS payment files and \n6.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled eight (8) projects with a total expenditure of UGX. 345,367,375 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. In the three (3) projects I made the following key", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 2}}]], "page": 23, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], "page": 24, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 17: Showin Key observations \nSN Remarks Pictorial Evidence Key \n\\| Project Inspection \n(Time, Quality, recommend Quantity, Cost and \n\\| Functionality) \n1 Education e The two-unit staff house \nDevelopmen constructed at Koch \nt Grant Ongako P/S had started \ndeveloping cracks on the \nwalls and floor. \ne The painting on the \nwalls of a classroom \nblock that had been \nrehabilitated at Adak P/S \nwere starting to peel. \n\u00ab Doors on a class room \nblock that was \nrehabilitated at Acet P/S \nwere not fixed by the \ntime of Inspection and \nthe floor had minor \ncracks. \nThis can affect the durability of the staff house hence denying the beneficiaries conducive accommodation and also for the classroom blocks the cracks can affect their durability of the classrooms thus denying the pupils the education services expected. \n6.4 Micro Scale Irrigation \nation(s) \n; \nI advised the Accounting Officer to N engage the \u201a>. contractor to ep, repare the \\| \u201c+ \u00ab\\| cracks in the ff) contract liability \nperiod. \nThe GoU is implementing the micro scale irrigation programme in Omoro District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nOmoro District budgeted and received UGX. 833,928,178(100%) to implement the following activities. \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n6.4.1 Positive observations \nI noted the following areas where management had commendable performance; \nIrrigation equipment worth UGX. 546,269,790 were supplied to 46 beneficiary farmers. \nThe allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}, [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], [{"headings_0": {"content": "observations;", "page": 24, "level": 2}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 2}}, {"headings_1": {"content": "observations;", "page": 24, "level": 2}}], "page": 25, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Only eligible program activities were funded using Micro-Scale Irrigation grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 2}}, {"headings_1": {"content": "observations;", "page": 24, "level": 2}}], "page": 25, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], "page": 25, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program activity reports to the Accounting Officer prepared, however not monthly as required by the guidelines. \nThe supplier of Micro-Scale Irrigation equipment (Akvo International Limited) offered training and technical support to 46 farmers during the warranty period. The co-payment funds had been utilized to enable the farmers access Irrigation equipment and was spent to co-fund Capital Irrigation Equipment and all farmers that paid co-funding had accessed the Irrigation Equipment. \nIrrigation equipment had been supplied and installed for 46 farmers and there was no delay in supply and Installation. \nAll expenditure under Micro-Scale Irrigation grant supported and properly accounted for. \nI Inspected 5 beneficiary Micro-Scale irrigation projects and 2 Micro-Scale Irrigation demonstration farms and noted that they existed and were functional. A review of the receipts/bank deposit slips and bank statement revealed that UGX. 83,147,500 out of the expected UGX. 83,147,500 was collected from 46 farmers at the time of audit and there was no under collection. Audit further noted that all the co-payment funds collected of UGX. 83,147,500 had been transferred to TSA account. \n6.4.1.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n6.4.2 Planning and Budget Performance \n6.4.2.1 Planning \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \n\u00b0 The Micro Scale Irrigation Grant will fund two types of expenditure categories: \nfarmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the Micro-Scale irrigation grant and observed the following; \ne Expenditure categories for the complimentary services were charged on item codes 225204 and 391002. Furthermore verification revealed that departmental work plans did not indicate any expenditure codes contrary to the implementation program expenditure guidelines. \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer explained that the anomaly was a result of upgrade in the chart of accounts in PBS budgeting and it being the first year of the upgrade, some of the codes were not available in PBS at the time of budgeting.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 2}}]], "page": 25, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], "page": 26, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED and ensure that codes are incorporated in PBS System for proper planning and expenditure on the right codes. 6.3.3 Budget performance I reviewed the budget performance for the micro irrigation grant and observed the following; e The District received UGX.833,928,178 out of UGX.833,928,178 budgeted (100%). Out of the funds received UGX.29,951,000 was spent on capital developments while UGX.206,719,795 (24.8%) on complementary activities and the balance of UGX.597,257,383 was swept back by the end of the Financial year. e Out of the total program receipts of UGX. 833,928,178, UGX. 236,670,795 (28.4%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 597,257,383 (71.6%). Details are in the table below. Table 19: Showing Utilisation of Warrants Item Revised Warrants/ Total Variance % budget Release expenditure absorption \\| (as per payment As a result of the budget short falls key program activities such as purchase of micro-Scale Irrigation equipment were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. The Accounting Officer attributed the under absorption of UGX. 597,257,383 to delayed co-funding for the supply of and installation of micro-scale irrigation equipment\u2019s for 55 farmers. Recommendation I advised the Accounting Officer to sensitize farmers and encourage to co-fund and also liaise with MoFPED to ensure that the funded are re-voted and the affected activities are rolled over in the subsequent year for further implementation. 6.3.4 Implementation of the Micro irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- oe friendly communication materials to be developed and issued by MAAIF. The approved farmer deposits the co-payment to the LG General Fund Account. e Farmer's co-funding are budgeted, managed and accounted for using Government systems. e The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. oe The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period e and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "funding.", "page": 25, "level": 2}}]], "page": 26, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following observations;", "metadata": {"headings": [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the detailed program work plan revealed that the district spent UGX. e \n206,689,795 out of UGX. 206,689,795 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nBy the end of the Financial Year, all the co-payment of UGX. 83,147,500 had not e \nnon-existent of some codes in the PBS System and further explained that the program activity Reports were not prepared on monthly basis because of inadequate", "metadata": {"headings": [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "following observations;", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "staffing.", "metadata": {"headings": [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], "page": 28, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to liaise with MoFPED and ensure that codes are incorporated in PBS System for proper planning and expenditure on the right codes. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Omoro District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary. \nAUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}, [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}]], "page": 28, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter", "metadata": {"headings": [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}, [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}], [{"headings_0": {"content": "staffing.", "page": 28, "level": 2}}, {"headings_1": {"content": "following observations;", "page": 27, "level": 2}}]], "page": 29, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], "page": 30, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; 7.1.1 Funding of PDM Activities in the District MoFPED released a sum of UGX. 6,500,000,000 to finance 65 PDM SACCOs in Omoro DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 65,036,800 for the PDM Administrative costs, which was paid to PDCs. 7.1.2 Positive Observations I noted the following areas were the District had commendable performance; All the 10 PDM SACCOs were gazetted under MoLG database and were included, e benefited from the PDM funding, this helped create socio- economic transformation by households out of the subsistence economy into the money economy oe PDM HLG core implementation team was in existence and functional, which ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. e Training of Master trainers was carried out to ensure mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. e Training of ToTls and Core PDM implementation teams at HLG level was carried out hence ensuring increased community mobilization. Training of train local experts was carried out which increased mobilisation and e appropriate use of PRF by households and enterprise groups. Training households and enterprise group leaders was carried out which oe increased socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. All the 10 sampled SACCOs held General Meetings. This ensured proper e management of the SACCO funds. All the 10 Sampled SACCOs had existent and functional PDM SACCO board to oe ensure proper management of the SACCOs e All beneficiaries/households received PRF of UGX. 1,000,000 per the PDM Implementation guideline. This ensured achievement of the PDM goals. All the 10 sampled SACCOs accounted for the utilization of the PRF. This ensures e that funds transferred to the existent and operational SACCOs oe All the 10 sampled SACCOs signed PRF financing agreements with the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}, [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "staffing.", "page": 28, "level": 2}}]], "page": 30, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], "page": 31, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e All the 10 sampled PDM SACCOs constituted the supervisory, executive committees as well as the Loans committees. \ne In all the 10 PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution \n7.1.4 Planning and Budget Performance \nI reviewed the Omoro District approved work plan and budget for PDM activities and noted the following. \n7.1.5 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that all the 10 priorities received from 5 Sub Counties were not incorporated in the entity\u2019s budget/work", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}, [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 31, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans.", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}], "page": 32, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate specific PDM priorities from parishes through sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the priorities of Parishes were submitted to divisions, which were discussed in sub county budget conferences and compilation was done and submitted to the District planner for onward incorporation. However, on verification, these were not specific to the PDM. \nRecommendation \nI advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n7.1.6 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}, [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}], [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}], [{"headings_0": {"content": "plans.", "page": 32, "level": 6}}, {"headings_1": {"content": "meetings.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], "page": 32, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX. \nI \nreceived all the disbursement for the previous quarters in the 4\" quarter (UGX. 800,000,000) \nDetails in Appendix 11 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED. He further explained that the late disbursement to the 8 PDM SACCOs was as a result of anomalies identified in the names of these SACCOs which had to be corrected before disbursement. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.7 Disbursement of Parish Revolving Fund. \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I noted that 5 PDM SACCOs had disbursed UGX. 161,000,000 (32%) out of the PRF received of UGX. 500,00,000 leaving UGX. 339,000,000 (68%) undisbursed. Details are in Appendix 12 \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed this to the delayed disbursement of Funds from MoFPED which in turn affected disbursement by SACCOs to beneficiaries since beneficiaries have to apply, be vetted and then receive PRF which wouldn\u2019t be done in the shortest time possible. \nRecommendation \nI advise the Accounting Officer to always ensure timely disbursement of funds by SACCOs \nThe structures are summarized as below;", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}, [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}]], "page": 32, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}, [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}], [{"headings_0": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, {"headings_1": {"content": "plans.", "page": 32, "level": 6}}]], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ Recommendation", "metadata": {"headings": [{"headings_0": {"content": "_ Recommendation", "page": 34, "level": 6}}, {"headings_1": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Structure \n\\| Parish \n\u201a I reviewed the operations of the PDC in \\| I advised the Accounting Officer to liaise Development \\| the 10 sampled PDM SACCOS, and \\| with MoFPED on increasing funding of \\| Committees \\| noted the following; \n\u201a PDCs. I further advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "_ Recommendation", "page": 34, "level": 6}}, {"headings_1": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}, [{"headings_0": {"content": "_ Recommendation", "page": 34, "level": 6}}, {"headings_1": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}], [{"headings_0": {"content": "_ Recommendation", "page": 34, "level": 6}}, {"headings_1": {"content": "(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 32, "level": 2}}]], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 34, "level": 1}}, {"headings_1": {"content": "_ Recommendation", "page": 34, "level": 6}}], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 Out of 10 (ten) PDCs three (03) \\| Officer to increase sensitization of PDCs on PDCs held 2 out 4 quarterly meetings \\| streamlining their operations. \nand three (03) PDCs held 1 out 4 \nQuarterly meetings while for four \\|", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 34, "level": 1}}, {"headings_1": {"content": "_ Recommendation", "page": 34, "level": 6}}], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(04) their meeting minutes were not |", "metadata": {"headings": [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "availed during the audit. \n\\| PDCs did not Prepare 5-year \\| Development plans as per the \\| guidelines. \ne PDC prepared Parish priorities and \\| action plans for the FY 2022/2023 \\| \\| however, they not in the \\| were \nprescribed format showing category, \\| \n[nn \\| \nti \\| Inadequate funding to \nPDCs will \nlead \\| \\| \nto failure to mobilize the community, \\| \\| \n\\| \n\\| identify development priorities, and \\| \\| monitor resource utilization thus undermining the objectives of the \\| PDM. \nThe Accounting Officer attributed that the anomaly to inadequate funding of \\| PDCs activities and the mind-set of \\| PDCs focus on only receiving the PRF \\| money than streamlining operation. \nGeneral \nAll the 10 sampled PDM SACCOs held \\| I advised the Accounting Officer to support Meetings \nby \\| their first general meeting more than \\| PDM SACCOs to hold General Meetings as PDM SACCOs \n1 month after their registration. \n\\| required by the guidelines, In all the 10 PDM SACCOs, the vetting \ncriterion following the PDM SACCO \nbyelaws was not included in the", "metadata": {"headings": [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}, [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}], [{"headings_0": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, {"headings_1": {"content": "(PDC)", "page": 34, "level": 1}}]], "page": 34, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minutes/agenda.", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], "page": 35, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the 10 Sampled PDM SACCOs did not include the bank account opening \\| resolution in the minutes \nBy the time of the first general \\| meeting, all the 10 sampled PDM SACCOs had already received funds \nDetails in Appendix 14 \n\\| \n\\| Failure to comply with the PDM \\| guidelines on conducting meetings \\| and instituting leadership \nmay \nlead to \\| mismanagement of SACCO funds. \nAccounting Officer explained that the delay was due to late transmission of the certificates of registration of PDM \n\\| SACCOs by the registrar of \\| cooperatives. \nSACCO \u00b0 \nof the board in 6 \\| \\| \u2018T \nPDM \n07 (seven) members \nadvised the Accounting Officer to sensitize Board \n\\| PDM SAACOs did not fill in expression \u0131 \\| PDM SACCOs on the benefits of democracy \\| \n\\| of interest forms prior to being elected and selecting leaders that expressed \\| board members. \ninterest and ensure going forward that all \\| \\_ Details in Appendix 15 \n\\| PDM SACCO Board leaders express interest \n\\| \n\\_ before they are elected. Failure to have a functioning board may \\| \n\\| lead to mismanagement of the SACCOs \\| \n\\| \n\\| due to the lack of appropriate oversight. \n\\_ The Accounting Officer explained that \\| guidance on the use of expression of \n\"affect the smooth operations of the \n\\| SACCOs and hinder the achievement \\| of the overall objective of PDM. \n\\| Accounting Officer explained that PDCs \\| \\| concentrated more on committees that \\| would enable them get the PRF funding \\| \\| and as a result they did not constitute \n\\| tie other functional committees. \n\\| \\| \n7.1.9 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}]], "page": 35, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \n\\|", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}, [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}], [{"headings_0": {"content": "minutes/agenda.", "page": 35, "level": 1}}, {"headings_1": {"content": "(04) their meeting minutes were not |", "page": 34, "level": 6}}]], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en, Observations _", "metadata": {"headings": [{"headings_0": {"content": "en, Observations _", "page": 36, "level": 1}}, {"headings_1": {"content": "minutes/agenda.", "page": 35, "level": 1}}], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Licensing of PDM All the PDM SACCOs \nwere not", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "licensed \nto I advised the Accounting Officer to \n\u00b0 All the 10 PDM SACCOs did not have a \\| Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}]], "page": 36, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and PDM member registers/ updated PDM ensure that a PDM member register is \\| Household Registers member registers contrary to the put in place for all PDM SACCOs, guidelines as detailed in Appendix 18 sensitize the SACCO Members on its importance and ensure that its updated Failure to update PDM member registers as required by the guidelines. may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives. Accounting Officer acknowledged the observation and attributed it to lack of knowledge by the PDM SACCOs on the importance of an updated register to the operations of the SACCOs. Signing of e PRF Agreements of 8 PDM SACCOs I advised the Accounting Officer to \\| Financing signed (02/06/2022) before the first ensure regularization of the bank \\| Agreements AGM (04/07/2022) took place implying account opening. that the signatories were not elected by the SACCOs as detailed in Appendix 19 Transfer of PRF to SACCOs without signatories were not elected by the SACCOs may led to funding illegitimate PDM SACCOs and loss of PDM funds. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. 7.1.10PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. Each Parish All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). For farming", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}]], "page": 37, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of All the 10 sampled parishes did not carry I advised the Accounting \\| Households \nout wealth ranking during identification of Officer to follow up the subsistence households. Details are in matter and ensure that Appendix 20 \nthe necessary gadgets are \\| \nprovided wealth ranking is Failure to identify subsistence households carried out using the \\| \nusing the wealth ranking tool and select wealth ranking tool in next \\| and implement prioritized \nprojects may phase of the PDM. \n\\| \n\\| \nundermine the achievement of pillar \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "en, Observations _", "page": 36, "level": 1}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "objectives", "metadata": {"headings": [{"headings_0": {"content": "objectives", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nThe Accounting Officer explained that \\| \n\\| \nwealth ranking of households was carried \\| \nout manually because the necessary \\| \n\\| \ngadgets for system generation had \nnot yet been provided. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "objectives", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}, [{"headings_0": {"content": "objectives", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}]], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Selection", "metadata": {"headings": [{"headings_0": {"content": "objectives", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| _ ln", "metadata": {"headings": [{"headings_0": {"content": "| _ ln", "page": 38, "level": 3}}, {"headings_1": {"content": "objectives", "page": 38, "level": 1}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \u00ab5 parishes selected flagship projects that I advised the Accounting \\| Implementation of were inconsistent with the LG selected Officer going forward to \\| Prioritized/Flagship priority commodities Details in beneficiaries are \nensure \nProjects Appendix 21 Implement flagship \u00ab All the 10 farmer enterprise/households projects as per the PDM \\| \nInspected implemented projects that are guidelines. \n\\| \nnot from the priority commodity list. \n\\| \nDetails are in Appendix 22 \n\\| \nFailure to select and implement prioritized \\| projects may undermine achievement of the", "metadata": {"headings": [{"headings_0": {"content": "| _ ln", "page": 38, "level": 3}}, {"headings_1": {"content": "objectives", "page": 38, "level": 1}}, [{"headings_0": {"content": "| _ ln", "page": 38, "level": 3}}, {"headings_1": {"content": "objectives", "page": 38, "level": 1}}]], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer attributed the anomaly \\| \nto changing climates and demands made \\| them change enterprises. \n=o \n\\| \neer \\| \n\\_ nn \\| \nss \n2 \n=", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}, [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}]], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e The 10 sampled PDM beneficiaries who I advised the Accounting \\| Farming Enterprises \ncarried out farming enterprises in 5 PDM Officer to engage the PDM SACCOs did not obtain agricultural Secretariat and ensure insurance policies from UAIS as detailed proper guidance is \\|", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}], "page": 38, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Inclusion October 2022 provides that each \\| funds disbursement is \\| Parish shall have a PDM SACCO and a PRF done in accordance with designated bank account for that PDM the PDM Guidelines. SACCO, in a branch of a supervised \n\\| \nfinancial institution that is convenient for the members of the PDM SACCO. \n\\| \nI noted that; \ne By the time of the first general meeting, all the 10 PDM SACCOs had already received funds contrary to procedures as detailed in Appendix 24 \n\\| Accounting Officer acknowledged the \\| \n\\| \\| \\| anomaly.", "metadata": {"headings": [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}, [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}], [{"headings_0": {"content": "pillar objectives.", "page": 38, "level": 1}}, {"headings_1": {"content": "| _ ln", "page": 38, "level": 3}}]], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| _", "metadata": {"headings": [{"headings_0": {"content": "| _", "page": 39, "level": 6}}, {"headings_1": {"content": "pillar objectives.", "page": 38, "level": 1}}], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \nis \n7.1.11 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "| _", "page": 39, "level": 6}}, {"headings_1": {"content": "pillar objectives.", "page": 38, "level": 1}}, [{"headings_0": {"content": "| _", "page": 39, "level": 6}}, {"headings_1": {"content": "pillar objectives.", "page": 38, "level": 1}}], [{"headings_0": {"content": "| _", "page": 39, "level": 6}}, {"headings_1": {"content": "pillar objectives.", "page": 38, "level": 1}}]], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 2 beneficiaries in one (01) PDM SACCOs had implemented different projects from what they had applied for in the Loan Application form. \nDetails are in Appendix 22 \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer acknowledged the anomaly and attributed it to seasonal changes in the district. \nRecommendation \nI advised the Accounting Officer to ensure that all the PDM SACCO, beneficiaries Implement projects they applied for and loans are disbursed in accordance with the PDM guidelines. \nAPPPENCIES \nAppendix 1 (a): Performance of Local Revenue. Source \nApproved budget Actual Collections \n~ 28,192,000 \n28,192,000 127,540,000 62,060,000 65,480,000 188,451,000 78,418,750 110,032,250 83,973,700 8,567,550 75,406,150 \\_ \nSale of goods and services Administrative fees and Licenses \n145,237,300 104,161,740 41,075,560 \nMiscellaneous Revenue \n4,485,146 -4,485,146 Total Revenue \n573,394,000 257,693,186 315,700,814 Appendix 1 (b): Activities Affected by Uncollected Revenue. \nBudge Budget Out Put Description Of Activity Affected Revised \nFunds Purpose Of t Out Name \nBudget Available The Un- Put \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}, [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}], [{"headings_0": {"content": "following;", "page": 39, "level": 2}}, {"headings_1": {"content": "| _", "page": 39, "level": 6}}]], "page": 39, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CE", "metadata": {"headings": [{"headings_0": {"content": "CE", "page": 40, "level": 2}}, {"headings_1": {"content": "following;", "page": 39, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ACHVIeR", "metadata": {"headings": [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "denne une UEEENNENEN:. ni \\| 4 Finance and Staff Training \nAccounting \nInformation and Communication Technology Supplies. \nPrinting, Stationery, Photocopying and Binding \nSmall Office Equipment \nMembership dues and Subscription fees. \nInformation and Communication Technology Services. \nTravel inland \n500,000 500,000 To deliver Services to the \n2,000,000 2,000,000 To deliver Services to the \n6,000,000 4,500,000 To deliver Services to the", "metadata": {"headings": [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}, [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}], [{"headings_0": {"content": "ACHVIeR", "page": 40, "level": 2}}, {"headings_1": {"content": "CE", "page": 40, "level": 2}}]], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 1,000,000 264,400 To deliver Services to the community. 500,000 500,000 To deliver Services to the community. 1,500,000 500,000 To deliver Services to the community. 17,000,000 3,180,000 To deliver Services to the community. Maintenance Transport Equipment \" 19,000,000\u00b0", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 75,250 To deliver Services to the community. \ni \n5 Human Resource Other Utilities- (fuel, gas, firewood, \nManagement charcoal)", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7,879,752 1,879,752 To deliver . Services to the \\_\\_community. cue \\|\\_\\_\\| community. Travel inland 6,000,000 935,000 To deliver Services to the community. PIE et ee Fuel, Lubricants and Oils 19,577,744 3,977,744 To deliver 13 HIV/AIDS Allowances (Incl. Casuals, Temporary, Mainstreaming sitting allowances) 14 Administrative and Transfer to Other Government Units Support Services . 21 Gender Allowances (Incl. Casuals, Temporary, Mainstreaming sitting allowances) Services to the community. 7 10,528,920 10,528,920 To deliver Services to the communi 190,750,000 115,950,850 To deliver Services to the community. 6,641,777 520,000 To deliver Services to the BRIVICB SN community. og > \\| 23 Inspection and Allowances (Incl. Casuals, Temporary, 3,500,000 3,500,000 To deliver Monitoring sitting allowances) Boards, Committees and Council Allowances : Information and Communication Technology Supplies. Welfare and Entertainment Printing, Stationery, Photocopying and Binding Small Office Equipment Travel inland Fuel, Lubricants and Oils Eee! Management of Monitoring and Supervision of capital Government work Accounts 73 Marketing and value Allowances (Incl. Casuals, Temporary, addition sitting allowances) Services to the community. \\| 104,480,000 32,489,700 To deliver Services to the community. E 2,360,000 2,360,000 To deliver Services to the community. 4,000,000 4,000,000 To deliver Services to the 4,000,000 4,000,000 To deliver Services to the 1,527,997 527,997 To deliver Services to the community. 3,000,000 1,500,000 To deliver Services to the community. \\| 28,547,826 10,182,026 To deliver Services to the communi 5,500,000 To deliver Services to the community. 14,450,719 To deliver Services to the community. \\| : 8,000,000 6,000,000 To deliver Services to the community. Capacity Advertising and Public Relations 97,848 To deliver Strengthening Extension services Workshops, Meetings and Seminars Services to the 6,205,784 \\| 6,205,784 To deliver Services to the \\| T communi : (Incl. Casuals, Temporary, 31,677,351 17,324,301 To deliver Public Service Allowances Services to the 7 Performance sitting allowances) community. management 562,535,777 283,983,3 50 Appendix 2 (a): Performance of GOU warrants Approved Budget Warrants Variance %age Sn Programme 1,925,398,624 1,729,985,624 195,413,000 90% Agro-Industrialization 457,243,357 60,070,357 397,173,000 13% Environment, 262,809,013 Heese gis To Natural Resources, Climate Change, Land And Water 100% Human Capital Development 432,342,244 14,432,342,244 73,233,872 99% 508,901,864 508,901,864 \\|\\_\\| 100% 8,309,222,841 8,235,988,969 LESE 24,122,189 24,122,189 0 100% 3,146,530,174 \\_\\_3,146,530,172 2 100% Public Sector Transformation \\| Community Mobilization And 5,000,000 5,000,000 0 Mindset Change 278,832,026 278,832,026 277,660,582 1,171,444 Securly 484,379,822 484,379,822 \\_\\_0 95,276,778 Development Plan Implementation \\| 246,171,000 701,184,185 701,184,176 ge 782,0 ae er 30,885,904,297 30,218,912,970 666,991,327 No. Programme Amount not Activities not implemented Cree g 54,932,250", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}, [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": 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"community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "ACHVIeR", "page": 40, "level": 2}}]], "page": 40, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX) (UGX) (UGX) _performance", "metadata": {"headings": [{"headings_0": {"content": "(UGX) (UGX) (UGX) _performance", "page": 43, "level": 6}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX) (UGX) (UGX) _performance", "page": 43, "level": 6}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,691,777,473", "metadata": {"headings": [{"headings_0": {"content": "1,691,777,473", "page": 43, "level": 2}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) _performance", "page": 43, "level": 6}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1,792,055,981", "metadata": {"headings": [{"headings_0": {"content": "1,691,777,473", "page": 43, "level": 2}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) _performance", "page": 43, "level": 6}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,278,508", "metadata": {"headings": [{"headings_0": {"content": "100,278,508", "page": 43, "level": 3}}, {"headings_1": {"content": "1,691,777,473", "page": 43, "level": 2}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Mobilization And 287,660,582 251,111,960 36,548,622 \nMindset Change \n2,210,675,797 ~\\_2,194,275,258 16,400,539 \n565,178,972 565,178,972 0] 100% \\| \nHuman Capital Development 22,937,075,820 22,022,926,557 914,149,263 96% \\| \nNatural Resources, Environment, 785,578,057 778,034,366 7,543,691 99% Climate Change, Land And Water \n3,160,883,222 \\| 3,150,897,242 9,985,980 \u201e100% 1,000,000 0 100%", "metadata": {"headings": [{"headings_0": {"content": "100,278,508", "page": 43, "level": 3}}, {"headings_1": {"content": "1,691,777,473", "page": 43, "level": 2}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000. |", "metadata": {"headings": [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ler \n\\| \nGrand Total 31,740,108,431 \\_30,655,201,828 1,084,906,603 97% \nAppendix 3 (b): Showing activities affected by under-utilization of warrants No. Programme \nActivities affected by the under utilization \nUtilized Agro-Industrialization \nAllowances (Incl. Casuals, Temporary, sitting allowances \\| \nFuel, Lubricants and Oils", "metadata": {"headings": [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}, [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}], [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}], [{"headings_0": {"content": "1,000,000. |", "page": 43, "level": 5}}, {"headings_1": {"content": "100,278,508", "page": 43, "level": 3}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "998,", "metadata": {"headings": [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff Salaries \n652 Information and Communication Technology Services. \nan] Monitoring and Supervision of capital work \n\\_\\_\\_\\_\\_\\_\\_1,120,000 \u2014 Non-Residential Buildings Acquisition \n90,082,654 - \nTransfers to Government Institutions \n\\| \nTravel inland 502,357 Community Mobilization Fuel, Lubricants and Oils \nAnd Mindset Change General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}, [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}], [{"headings_0": {"content": "998,", "page": 43, "level": 5}}, {"headings_1": {"content": "1,000,000. |", "page": 43, "level": 5}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "36,245,640", "metadata": {"headings": [{"headings_0": {"content": "36,245,640", "page": 43, "level": 3}}, {"headings_1": {"content": "998,", "page": 43, "level": 5}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Travel inland 300,000 \\| \n\\| \n3 Development \nPlan Advertising and Public Relations Implementation \nAgricultural Supplies and Services Ex-Gratia", "metadata": {"headings": [{"headings_0": {"content": "36,245,640", "page": 43, "level": 3}}, {"headings_1": {"content": "998,", "page": 43, "level": 5}}, [{"headings_0": {"content": "36,245,640", "page": 43, "level": 3}}, {"headings_1": {"content": "998,", "page": 43, "level": 5}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Political", "metadata": {"headings": [{"headings_0": {"content": "Political", "page": 43, "level": 6}}, {"headings_1": {"content": "36,245,640", "page": 43, "level": 3}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "leaders.", "metadata": {"headings": [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fuel, Lubricants and Oils \nGeneral Staff Salaries \nPrinting, Saree Photocopying and Binding \nSmall Office Equipment \nSCAN TI G 13,600 den \n\\| Travel inland 1162819 . \nWelfare and Entertainment \noe \n13600 ; \n4 Human Capital Allowances (Incl. Casuals, Temporary, sitting allowances \n342,036 Development \nFuel, Lubricants and Oils \nFurniture and Fittings - Acquisition \n33,500,000 \\| General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}, [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}], [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}], [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}], [{"headings_0": {"content": "leaders.", "page": 43, "level": 1}}, {"headings_1": {"content": "Political", "page": 43, "level": 6}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,562,755", "metadata": {"headings": [{"headings_0": {"content": "4,562,755", "page": 43, "level": 6}}, {"headings_1": {"content": "leaders.", "page": 43, "level": 1}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"186235921", "metadata": {"headings": [{"headings_0": {"content": "\"186235921", "page": 43, "level": 5}}, {"headings_1": {"content": "4,562,755", "page": 43, "level": 6}}], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gratuity \nMaintenance Machinery & Equipment Other than Transport \n300,400 - \nEquipment \nMaintenance - Transport Equipment \n. \nMedical Supplies and Services \nMonitoring and Supervision of capital work \n\\| \nNon-Residential Buildings - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "\"186235921", "page": 43, "level": 5}}, {"headings_1": {"content": "4,562,755", "page": 43, "level": 6}}, [{"headings_0": {"content": "\"186235921", "page": 43, "level": 5}}, {"headings_1": {"content": "4,562,755", "page": 43, "level": 6}}]], "page": 43, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 44, "level": 6}}, {"headings_1": {"content": "\"186235921", "page": 43, "level": 5}}], "page": 44, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,080,000 Maintenance Other Fixed Assets \n: \n- \n5596 Monitoring and Supervision of capital work \n36,114 Printing, Stationery, Photocopying and Binding \nTravel inland 3,000 Welfare and Entertainment \n\\\\ 32021 \\_\\_ \n6 Public Sector Pension \nPension and Gratuity Arrears Budgeting \nTransformation \nPrinting, Stationery, Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 44, "level": 6}}, {"headings_1": {"content": "\"186235921", "page": 43, "level": 5}}], "page": 44, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,084,906,603", "metadata": {"headings": [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], "page": 44, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grand Total \nte performance indicators and targets in the work plans Focus/Thema Budget Audit Audit Manageme Ss Program Budget Amount comme comme nt N Output tic area \nnton nton Response (UGX) \nindicato targets \nrs \n1 12-HUMAN 320016- Education 561,861,2 for paid Indicate \nPayment of Retention Not ; \nCAPITAL Manageme grant - 37 retention \nFormerly SFG the d DEVELOPMENT nt of \nconstruction \nEducation \nof education \nServices \noffice block \nto yonasan \nConnection Not Not of electricity Indicated Indicate in the d Education \nOffice Block \nPlanting of Number Not trees at the of trees Indicate Distrct planted d Education \nOffice on the \nEastern side \nby Forest \nOfficer \nPurchase of Not Not assorted Indicated Indicate furniture for d Education \nand Sports \nDepartment \n\\_\\| \nInvestment Not Not Service Cost Indicated Indicate for all the \nd \nprojects under SFG of 5% \n2 01-AGRO- 010015- Microscale extension of Indicate \n\\| 833,928,1 Number of Number Not INDUSTRIALIZATI Extension irrigation 78 \nservices projects workers extension \nd ON \ntrained on workers", "metadata": {"headings": [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}, [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}], [{"headings_0": {"content": "1,084,906,603", "page": 44, "level": 6}}, {"headings_1": {"content": "Equipment", "page": 44, "level": 6}}]], "page": 44, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ze", "metadata": {"headings": [{"headings_0": {"content": "Ze", "page": 45, "level": 1}}, {"headings_1": {"content": "1,084,906,603", "page": 44, "level": 6}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 45, "level": 4}}, {"headings_1": {"content": "Ze", "page": 45, "level": 1}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "metadata": {"headings": [{"headings_0": {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON", "page": 45, "level": 4}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IN JON JON JON JON 20N JON \\| p p p p p p p p \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON", "page": 45, "level": 4}}, [{"headings_0": {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "page": 45, "level": 2}}, {"headings_1": {"content": "ON", "page": 45, "level": 4}}]], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payeoipul payeoipuy ____30N payeo1puy payeo\u0131pu] Pages\u0131pu] payeaipuy payesipuy Payes\u0131pur", "metadata": {"headings": [{"headings_0": {"content": "payeoipul payeoipuy ____30N payeo1puy payeo\u0131pu] Pages\u0131pu] payeaipuy payesipuy Payes\u0131pur", "page": 45, "level": 1}}, {"headings_1": {"content": "ayenipuy ayeoipuy ayeoipuy aYeOIPUT ajed\u0131pu] aged\u0131pu] ayer1puy ajes\u0131pu]", "page": 45, "level": 2}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JON JON JON JON JON JON JON JON JON", "metadata": {"headings": [{"headings_0": {"content": "JON JON JON JON JON JON JON JON JON", "page": 45, "level": 3}}, {"headings_1": {"content": "payeoipul payeoipuy ____30N payeo1puy payeo\u0131pu] Pages\u0131pu] payeaipuy payesipuy Payes\u0131pur", "page": 45, "level": 1}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "JON JON JON JON JON JON JON JON JON", "page": 45, "level": 3}}, {"headings_1": {"content": "payeoipul payeoipuy ____30N payeo1puy payeo\u0131pu] Pages\u0131pu] payeaipuy payesipuy Payes\u0131pur", "page": 45, "level": 1}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ans quawdinba je\u0131nynaube SONS yo SjeIs oyebuo 3 yuawd\u0131nba oAeque|o ans 48MO} yo ajeos oxeDUO jenynaube says jeinynaube says JO", "metadata": {"headings": [{"headings_0": {"content": "ans quawdinba je\u0131nynaube SONS yo SjeIs oyebuo 3 yuawd\u0131nba oAeque|o ans 48MO} yo ajeos oxeDUO jenynaube says jeinynaube says JO", "page": 45, "level": 3}}, {"headings_1": {"content": "JON JON JON JON JON JON JON JON JON", "page": 45, "level": 3}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO 4oj ul ans 3 o.1alW 10\\} SyJOM OJDIW onejnsuowep jo 10, Ul] ans 4oj S)JOM 3 oJO1W 3 oJo1wW", "metadata": {"headings": [{"headings_0": {"content": "ans quawdinba je\u0131nynaube SONS yo SjeIs oyebuo 3 yuawd\u0131nba oAeque|o ans 48MO} yo ajeos oxeDUO jenynaube says jeinynaube says JO", "page": 45, "level": 3}}, {"headings_1": {"content": "JON JON JON JON JON JON JON JON JON", "page": 45, "level": 3}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "metadata": {"headings": [{"headings_0": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}, {"headings_1": {"content": "ans quawdinba je\u0131nynaube SONS yo SjeIs oyebuo 3 yuawd\u0131nba oAeque|o ans 48MO} yo ajeos oxeDUO jenynaube says jeinynaube says JO", "page": 45, "level": 3}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "metadata": {"headings": [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ul eJoge] Ayuno3 Ajddns SJOWIEY A\u0131ddns sJoulle) \naseyoind ol vone\u00dfuui ays oyebuo aseyand uonebl! uonebiui jo 0\\} uonedlu! jo 0\\} \n30\\}, JOS ayeos OWSp oWOPp Japun ayeos dua 0.D1WU OWAp \\|jeIsuI ajeos Jo\\} JO\\}, Yue\\} 10\\} ajeos OWApP dud O1DIW OWSp s\u0131ndu\u0131 oWap Japun ajeos s\u0131ndu\u0131 oWap Japun ajeos \naseyond je3129]0 U ul U Ul \n\\| \n[47 \n\\| \np ON SJeIIPUT p JON ajed\u0131pu] p JON ayeoipuy p = JON dYJeIIPUT p ON Syedlpuf p JON Syedlpu] p \n\\| \ni \ni \nJON ayeIIPUT p \nJON Se>lpu] Pp JON Sedlpu] p \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}, [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}], [{"headings_0": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}, {"headings_1": {"content": "U! eJoge] Ayuno3 Ayuno9 A\u0131ddns s\u0131ndu\u0131", "page": 45, "level": 1}}]], "page": 45, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pszedipuy payes\u0131pu] payeoipuy poyeoipuy payed!puy PayeSIpul peyedipuy Peyed!puy payedipuy", "metadata": {"headings": [{"headings_0": {"content": "Pszedipuy payes\u0131pu] payeoipuy poyeoipuy payed!puy PayeSIpul peyedipuy Peyed!puy payedipuy", "page": 46, "level": 1}}, {"headings_1": {"content": "aseyoind jE21123]8 OIDILU vonebuui ays oye\u00dfuo jo 0} SJOWIEY uonebuut 3seyand voyebuu! voneduut aseydund uvoneduu", "page": 45, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JON JON JON JON ON JON 30N JON JON", "metadata": {"headings": [{"headings_0": {"content": "JON JON JON JON ON JON 30N JON JON", "page": 46, "level": 2}}, {"headings_1": {"content": "Pszedipuy payes\u0131pu] payeoipuy poyeoipuy payed!puy PayeSIpul peyedipuy Peyed!puy payedipuy", "page": 46, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "metadata": {"headings": [{"headings_0": {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "page": 46, "level": 2}}, {"headings_1": {"content": "JON JON JON JON ON JON 30N JON JON", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on vonebuui oyedug SUSIA vomeduu", "metadata": {"headings": [{"headings_0": {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "page": 46, "level": 2}}, {"headings_1": {"content": "JON JON JON JON ON JON 30N JON JON", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wesboid 0.91 vonehuun Bujuresy 16oje7 pafoid uonebii pnpuod uo voneduu!", "metadata": {"headings": [{"headings_0": {"content": "wesboid 0.91 vonehuun Bujuresy 16oje7 pafoid uonebii pnpuod uo voneduu!", "page": 46, "level": 1}}, {"headings_1": {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ul ans d]eOSO4DILW dn Bulpunj-o2 123 J9MO7 SjeIso. 3 40, \u201cJaquiadeq aJeISOIDIW Sjeys uawd\u0131nba jo JoJeM", "metadata": {"headings": [{"headings_0": {"content": "wesboid 0.91 vonehuun Bujuresy 16oje7 pafoid uonebii pnpuod uo voneduu!", "page": 46, "level": 1}}, {"headings_1": {"content": "yuswd\u0131nba S)J0M Buyonpuoa Oud) uolsiAadns Bunopuowxw ye Ayuno3 yY\u0131bn JOOUDS Japun uo OJD!lW SjeIs JuaWUIBAOH 94}", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ajeos OWAap Wes Jopun ajeos ajeos sapun pjelg Ayunoo moljo4 Japun ajeos O1pes mous O.DIWU", "metadata": {"headings": [{"headings_0": {"content": "ajeos OWAap Wes Jopun ajeos ajeos sapun pjelg Ayunoo moljo4 Japun ajeos O1pes mous O.DIWU", "page": 46, "level": 4}}, {"headings_1": {"content": "wesboid 0.91 vonehuun Bujuresy 16oje7 pafoid uonebii pnpuod uo voneduu!", "page": 46, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "metadata": {"headings": [{"headings_0": {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "page": 46, "level": 1}}, {"headings_1": {"content": "ajeos OWAap Wes Jopun ajeos ajeos sapun pjelg Ayunoo moljo4 Japun ajeos O1pes mous O.DIWU", "page": 46, "level": 4}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uo yequawajdw! 8 3 uoneys ORR", "metadata": {"headings": [{"headings_0": {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "page": 46, "level": 1}}, {"headings_1": {"content": "ajeos OWAap Wes Jopun ajeos ajeos sapun pjelg Ayunoo moljo4 Japun ajeos O1pes mous O.DIWU", "page": 46, "level": 4}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! Buiouay duind", "metadata": {"headings": [{"headings_0": {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! Buiouay duind", "page": 46, "level": 2}}, {"headings_1": {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "page": 46, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10\\} Ul Jo qns", "metadata": {"headings": [{"headings_0": {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! Buiouay duind", "page": 46, "level": 2}}, {"headings_1": {"content": "uonebiui we4bo.d -Buiulel} 10) JO voneduui PNPUO) Bunesw voredu! aseyoind JO uoneduu", "page": 46, "level": 1}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10} je20| uo DU 499 Ainge 5 1e]os", "metadata": {"headings": [{"headings_0": {"content": "10} je20| uo DU 499 Ainge 5 1e]os", "page": 46, "level": 6}}, {"headings_1": {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! Buiouay duind", "page": 46, "level": 2}}], "page": 46, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "10} je20| uo DU 499 Ainge 5 1e]os", "page": 46, "level": 6}}, {"headings_1": {"content": "A\u0131ejes yuow 0} 7202 jenuue MalAal 0.9 JESU! 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"document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6E Op Tp 7p \u20acp pr Sb op Ze 8b iA \\| \\| \\| \n\\| \nINnyssa99nS Inssss3nS \\|NJSSaDoNS Inyssa33nS \\|NJSSBIONS INJssaoons INJssa39nS INjssss3nS \u201c\"nysssaang Inyssa33nS InJssa32nS \\|nyssaaans InJssaaanS \\|NJSSODONS \\|NJSSODINS Injssa33nS Injssa33nS Inyssa39nS \\|NJSSa09NS \\|nyssaoons InJSS899NS InJssa3>ng InJssa39nS \n(mussen [\\_\\_yssesons msn [\u2014ssesong\\_\\| ussasang\\_\\| [\u2014inissanong [irssasbng ssexong", "metadata": {"headings": [{"headings_0": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}, {"headings_1": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}, [{"headings_0": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}, {"headings_1": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}], [{"headings_0": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}, {"headings_1": {"content": "N/S\u201d | Z E % |< 9 Z g 6 OT TT ZT ET HT ST 9T ZT gt 6T Oz", "page": 50, "level": 5}}]], "page": 50, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Injssasong InJssa33nS InIsss33nS", "metadata": {"headings": [{"headings_0": {"content": "Injssasong InJssa33nS InIsss33nS", "page": 51, "level": 1}}, {"headings_1": {"content": "Tz ZZ EZ pz SZ 9z ZZ gz 6z 0\u20ac TE ze EE pe GE 9\u00a2 zE", "page": 50, "level": 3}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "metadata": {"headings": [{"headings_0": {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "page": 51, "level": 5}}, {"headings_1": {"content": "Injssasong InJssa33nS InIsss33nS", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "page": 51, "level": 5}}, {"headings_1": {"content": "Injssasong InJssa33nS InIsss33nS", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "metadata": {"headings": [{"headings_0": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}, {"headings_1": {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "page": 51, "level": 5}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parse, \\| pais \\| \u2014 \\| [pase 87", "metadata": {"headings": [{"headings_0": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}, {"headings_1": {"content": "nsssssns nissssons nissen nissen nissasong nisss\u00f6\u00f6ns Ingsse\u00f6ans | [\u2014risseoons inssens\u201d [_inysseoong", "page": 51, "level": 5}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Isa", "metadata": {"headings": [{"headings_0": {"content": "Isa", "page": 51, "level": 5}}, {"headings_1": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| paysaL payseL paysay ~~ ~~ \npasaL paysa, payso] DESCEYE pajse paysa payso) PajsoL pajsaL pase, Pal paisa paysal BESTEN paysaL pase \u201cpaysaL pajso paysel. payse paisa paisa pesel paIsaL pasa paisa paisa paIsaL pasa", "metadata": {"headings": [{"headings_0": {"content": "Isa", "page": 51, "level": 5}}, {"headings_1": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}, [{"headings_0": {"content": "Isa", "page": 51, "level": 5}}, {"headings_1": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}], [{"headings_0": {"content": "Isa", "page": 51, "level": 5}}, {"headings_1": {"content": "In;ssasans Injsss3ang INJSs820N\u00a2 |NJSSBDONS |NJSSBDINS Injssasans nssssong rs", "page": 51, "level": 1}}]], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "metadata": {"headings": [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \\| \nunse Buena] \\| \\_Bunsxg \n\\| \\| \\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}, [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}], [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}], [{"headings_0": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}, {"headings_1": {"content": "Isa", "page": 51, "level": 5}}]], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "B\u00fcns\u0131xg Buns\u0131xg", "metadata": {"headings": [{"headings_0": {"content": "B\u00fcns\u0131xg Buns\u0131xg", "page": 51, "level": 2}}, {"headings_1": {"content": "payse! PajseL P3Js3L PaJsaL parse parse pase [parse paysal P21s3L paysa| paisa PESCHTE ps}ssL palsel paysaL", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buns\u0131x3 Buns\u0131x3 Buns\u0131xg Buns\u0131x3 Buns\u0131x3 Buns\u0131x3 \"Buns\u0131xg \u20ac", "metadata": {"headings": [{"headings_0": {"content": "Buns\u0131x3 Buns\u0131x3 Buns\u0131xg Buns\u0131x3 Buns\u0131x3 Buns\u0131x3 \"Buns\u0131xg \u20ac", "page": 51, "level": 2}}, {"headings_1": {"content": "B\u00fcns\u0131xg Buns\u0131xg", "page": 51, "level": 2}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bunsixg Bunsxa Buns Buns\u0131xg Buns\u0131xg buiysixy buys Buns\u0131x3 Buns\u0131x3 Bunsixg Buns\u0131xg Buns bunsxg. Dbuns\u0131xg Bunsixg Bunspg Buns\u0131xg bunsixg", "metadata": {"headings": [{"headings_0": {"content": "bunsixg Bunsxa Buns Buns\u0131xg Buns\u0131xg buiysixy buys Buns\u0131x3 Buns\u0131x3 Bunsixg Buns\u0131xg Buns bunsxg. Dbuns\u0131xg Bunsixg Bunspg Buns\u0131xg bunsixg", "page": 51, "level": 1}}, {"headings_1": {"content": "Buns\u0131x3 Buns\u0131x3 Buns\u0131xg Buns\u0131x3 Buns\u0131x3 Buns\u0131x3 \"Buns\u0131xg \u20ac", "page": 51, "level": 2}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bunsixg", "metadata": {"headings": [{"headings_0": {"content": "Bunsixg", "page": 51, "level": 3}}, {"headings_1": {"content": "bunsixg Bunsxa Buns Buns\u0131xg Buns\u0131xg buiysixy buys Buns\u0131x3 Buns\u0131x3 Bunsixg Buns\u0131xg Buns bunsxg. Dbuns\u0131xg Bunsixg Bunspg Buns\u0131xg bunsixg", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PG \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Bunsixg", "page": 51, "level": 3}}, {"headings_1": {"content": "bunsixg Bunsxa Buns Buns\u0131xg Buns\u0131xg buiysixy buys Buns\u0131x3 Buns\u0131x3 Bunsixg Buns\u0131xg Buns bunsxg. Dbuns\u0131xg Bunsixg Bunspg Buns\u0131xg bunsixg", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OUIME|UILUE] epId WOJOOD Obojobuogey opna} je _____eindup \u2014", "metadata": {"headings": [{"headings_0": {"content": "OUIME|UILUE] epId WOJOOD Obojobuogey opna} je _____eindup \u2014", "page": 51, "level": 1}}, {"headings_1": {"content": "Bunsixg", "page": 51, "level": 3}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TUT", "metadata": {"headings": [{"headings_0": {"content": "TUT", "page": 51, "level": 4}}, {"headings_1": {"content": "OUIME|UILUE] epId WOJOOD Obojobuogey opna} je _____eindup \u2014", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yexJeW mao Eins] [SC", "metadata": {"headings": [{"headings_0": {"content": "TUT", "page": 51, "level": 4}}, {"headings_1": {"content": "OUIME|UILUE] epId WOJOOD Obojobuogey opna} je _____eindup \u2014", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eyojejbuem WejOse z ogojbuem S/d Iqnfunuo IH ogojbuem aqua) AD0y 4U3J jnweisv \"eunusmdy e\u00c4lWOJOMIY Iqnf", "metadata": {"headings": [{"headings_0": {"content": "eyojejbuem WejOse z ogojbuem S/d Iqnfunuo IH ogojbuem aqua) AD0y 4U3J jnweisv \"eunusmdy e\u00c4lWOJOMIY Iqnf", "page": 51, "level": 1}}, {"headings_1": {"content": "TUT", "page": 51, "level": 4}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "gojbuem", "metadata": {"headings": [{"headings_0": {"content": "gojbuem", "page": 51, "level": 5}}, {"headings_1": {"content": "eyojejbuem WejOse z ogojbuem S/d Iqnfunuo IH ogojbuem aqua) AD0y 4U3J jnweisv \"eunusmdy e\u00c4lWOJOMIY Iqnf", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "metadata": {"headings": [{"headings_0": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}, {"headings_1": {"content": "gojbuem", "page": 51, "level": 5}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "metadata": {"headings": [{"headings_0": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, {"headings_1": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| 4ePV ido war oud AePV IM JOIN] weis \nss 95 09 99 \n[re zs \u20ac8 BB iss 98 06 16 6", "metadata": {"headings": [{"headings_0": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, {"headings_1": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}, [{"headings_0": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, {"headings_1": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}], [{"headings_0": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, {"headings_1": {"content": "SpeliM EMO EUOAUO Bueley yepigv wejoaL VINNA ejeged eMI9 ANGDIaL wejooL oye\u00dfuo 3", "page": 51, "level": 1}}]], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "metadata": {"headings": [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= \n\\| \ni \n~~", "metadata": {"headings": [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}, [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}], [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}], [{"headings_0": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}, {"headings_1": {"content": "eiomgo OAD oyeduy Opipelo oAONY oO DE ONVALV Aunwo", "page": 51, "level": 1}}]], "page": 51, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INyssa3anS Inyssoaans Injssesans Injsses\u00f6ns Injsss3ans Injssa3ans Inssasang INJssa99nS In3ssa33nS Inyssesans InjssaaanS Injssaoans INJssasong injssaoons InjsseoonS (Rssao0nS Inssasans Injssasans In3ssasanS InJSSaoonS InJsssaanS [njssaaons InJssa33nS Inyssa3o9nS Inssaaans Injsseaans Injssaaans Inssaaans InJssasans Inssaaans Injssasans InjssadanS [nyssaoans Inissssans INJssa3anS INJSS8DINS InJssaaanS \u201cnjssaaang Inysss33ns Inyssssong INJss339nS In3ssa33nS Injsss33nS Inyssasans Injssaaans INJSS8NS InJssaaanS Inssasans injssaaans Injssaoons-UA Injssa3>ns-un |NjJssaoons-uy INnJssa99ns-uN InJssa9ans-uNn russoons-un INyssa99ns-un |njssaoons-uq", "metadata": {"headings": [{"headings_0": {"content": "INyssa3anS Inyssoaans Injssesans Injsses\u00f6ns Injsss3ans Injssa3ans Inssasang INJssa99nS In3ssa33nS Inyssesans InjssaaanS Injssaoans INJssasong injssaoons InjsseoonS (Rssao0nS Inssasans Injssasans In3ssasanS InJSSaoonS InJsssaanS [njssaaons InJssa33nS Inyssa3o9nS Inssaaans Injsseaans Injssaaans Inssaaans InJssasans Inssaaans Injssasans InjssadanS [nyssaoans Inissssans INJssa3anS INJSS8DINS InJssaaanS \u201cnjssaaang Inysss33ns Inyssssong INJss339nS In3ssa33nS Injsss33nS Inyssasans Injssaaans INJSS8NS InJssaaanS Inssasans injssaaans Injssaoons-UA Injssa3>ns-un |NjJssaoons-uy INnJssa99ns-uN InJssa9ans-uNn russoons-un INyssa99ns-un |njssaoons-uq", "page": 52, "level": 1}}, {"headings_1": {"content": "66 00T TOT zor \u20ac0T vor OTT EEL ZIT ETT", "page": 51, "level": 5}}], "page": 52, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "67 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "INyssa3anS Inyssoaans Injssesans Injsses\u00f6ns Injsss3ans Injssa3ans Inssasang INJssa99nS In3ssa33nS Inyssesans InjssaaanS Injssaoans INJssasong injssaoons InjsseoonS (Rssao0nS Inssasans Injssasans In3ssasanS InJSSaoonS InJsssaanS [njssaaons InJssa33nS Inyssa3o9nS Inssaaans Injsseaans Injssaaans Inssaaans InJssasans Inssaaans Injssasans InjssadanS [nyssaoans Inissssans INJssa3anS INJSS8DINS InJssaaanS \u201cnjssaaang Inysss33ns Inyssssong INJss339nS In3ssa33nS Injsss33nS Inyssasans Injssaaans INJSS8NS InJssaaanS Inssasans injssaaans Injssaoons-UA Injssa3>ns-un |NjJssaoons-uy INnJssa99ns-uN InJssa9ans-uNn russoons-un INyssa99ns-un |njssaoons-uq", "page": 52, "level": 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ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "metadata": {"headings": [{"headings_0": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}, {"headings_1": {"content": "ST | |", "page": 52, "level": 2}}], "page": 52, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 8: Budgeting and expenditure on eligible activities", "metadata": {"headings": [{"headings_0": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}, {"headings_1": {"content": "ST | |", "page": 52, "level": 2}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "metadata": {"headings": [{"headings_0": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, {"headings_1": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Distribution \n\\_ \nAmount \nEDUC/01/06/2023. \\| ~~ 5899833 \\| 07/06/2023 \\| For installation /co", "metadata": {"headings": [{"headings_0": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, {"headings_1": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}, [{"headings_0": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, {"headings_1": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}], [{"headings_0": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, {"headings_1": {"content": "6TT OzT Ter zzI ET. ZT SZT 9ZT zer 8zT 671 OEL TET ZEIT SET YET SET 9\u20acT ZET BET GET ObT THT ZptT evt pT SbT 9bT ZbT 8PT 6bT OST IST zs\u0131 EST HST SST 9\u00a2t ZS 851 6ST TOT ZOT \u20ac91 #91", "page": 52, "level": 1}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| EDUC/39/06/2023 \n6441292 16/06/2023 supply of office furnitures under education department \n\\| \n36,450 ; \nEDUC/39/06/2023 6441292 supply of office furnitures under education department", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}, [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}], [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}], [{"headings_0": {"content": "800,000", "page": 53, "level": 3}}, {"headings_1": {"content": "Invoice Number EFT / Check Number | Invoice Date Description/Purpose", "page": 53, "level": 6}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ai 7,290,000", "metadata": {"headings": [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| EDUC/39/06/2023\u00b0 \\| \n6441292 supply of office furnitures under education department \n486,000 \n\\| \n\u201cEDUC/39/06/2023 ~~ supply \n6441292 of office furnitures under education department \n202,500 \n\u2014\\_ \n\\| \nEDUC/39/06/2023 \n6441292 16/06/2023 supply of office furnitures under education department \n121,500 \\| \n\\| EDUC/39/06/2023 \n6441292 \nsupply of office furnitures under education department", "metadata": {"headings": [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "ai 7,290,000", "page": 53, "level": 4}}, {"headings_1": {"content": "800,000", "page": 53, "level": 3}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| EDUC/39/06/2023 \"", "metadata": {"headings": [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "supply of office furnitures under education department \nEDUC/42/06/2023 ~~ \\| \\| \n6428830 \n24/06/2023 Purchase and installation of 2 rain water harvesting tank of 2000ltrs at education office \n11,304,400 \n\\| \\| block \n\\| \\| ~~ 15/06/2023 \\| \nEDUC/23/06/2023 \n5890960 \nfor repair of furnitures (broken tables) under education department \nen \n\\| EDUC/39/06/2023 6441292 supply of office furnitures under education department", "metadata": {"headings": [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}, [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}], [{"headings_0": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, {"headings_1": {"content": "ai 7,290,000", "page": 53, "level": 4}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"16/06/2023", "metadata": {"headings": [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "729,000 \nEDUC/39/06/2023 6441292 16/06/2023 supply of office furnitures under education department \n21,870 \n\\| EDUC/39/06/2023 \n6441292 16/06/2023 supply of office furnitures under education department \n2,700,000 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}, [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}], [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}], [{"headings_0": {"content": "\"16/06/2023", "page": 53, "level": 2}}, {"headings_1": {"content": "| EDUC/39/06/2023 \"", "page": 53, "level": 3}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[TOTAL", "metadata": {"headings": [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "zu \n\\| \n29,583,920 \nAppendix 9: Diversion of funds to unplanned activities En Number \\| Invoice Date I Description/Purpose \nEDUC/22/03/2023 \"For industrial greening/tree planting under education department 30/03/2023 \nEDUC/01/06/2023 07/06/2023 For installation /connection of electricity in education department \n\\} \n7 \nEFT / Check Number \nDistribution Amount \n\"4736429 \\| \"796,900 \n5899833 800,000 \n\\| \nEDUC/04/03/2023 \n\\| 15/03/2023 to distribute audit program to secondary schools in the district \n4284363 870,000 \u00bb", "metadata": {"headings": [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}, [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}], [{"headings_0": {"content": "[TOTAL", "page": 53, "level": 5}}, {"headings_1": {"content": "\"16/06/2023", "page": 53, "level": 2}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EoVenseRE | :", "metadata": {"headings": [{"headings_0": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, {"headings_1": {"content": "[TOTAL", "page": 53, "level": 5}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pi es en adel ee \n\\| 17/06/2023 For purchase of 2 Filling Cabinets for procurement office \n6431567 \\| 2,400,000 \\| \nEDUC/26/06/2023 \\| 15/06/2023 To facilitate CAOs travel to submit the list of teachers who attended aptitude test Kampala \n5891752", "metadata": {"headings": [{"headings_0": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, {"headings_1": {"content": "[TOTAL", "page": 53, "level": 5}}, [{"headings_0": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, {"headings_1": {"content": "[TOTAL", "page": 53, "level": 5}}], [{"headings_0": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, {"headings_1": {"content": "[TOTAL", "page": 53, "level": 5}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tenn i", "metadata": {"headings": [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae \n4,926,448 \n50 \nAppendix 10: Delivery of irrigation equipment SN farmer \\| \"Pictorial", "metadata": {"headings": [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}, [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}], [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}], [{"headings_0": {"content": "tenn i", "page": 53, "level": 3}}, {"headings_1": {"content": "EoVenseRE | :", "page": 53, "level": 3}}]], "page": 53, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tr Details Francis of the Evidence", "metadata": {"headings": [{"headings_0": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}, {"headings_1": {"content": "tenn i", "page": 53, "level": 3}}], "page": 54, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ojara", "metadata": {"headings": [{"headings_0": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}, {"headings_1": {"content": "tenn i", "page": 53, "level": 3}}], "page": 54, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "el", "metadata": {"headings": [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], "page": 54, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \n2 Onen Janet \nr \na 3 Okello David Okoyo \n\\| \n\\| i \n\\_ Acet Demonstration Site \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water source was in the required distance as per the guidelines. \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water source was in the required distance as per the guidelines. \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water source was in the required distance as per the guidelines. \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water source was in the required distance as per the guidelines. \nThe Demonstration soite in Acet \nwas \nproperly Installed and is being used as a study site for the farmers before Installing on their farms. \n6 Odokonyero Samson \nRRR apt ieee ee nie as aban eine \nss) \\| \nlarge coat cea ee ; ar icc \nPr \n\\| \n3 \\* Sr \nPE seared Jair : \n: \nThe Irrigation Equipment inspected was installed on the farm was well functional and already in use by the Farmer and the water \nsource was \nin the required distance the guidelines. \n3 \n: as per \n\\| \n: iG : 2 7 Ongako Demonstration Site \n\\|", "metadata": {"headings": [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}, [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}], [{"headings_0": {"content": "el", "page": 54, "level": 1}}, {"headings_1": {"content": "Tr Details Francis of the Evidence", "page": 54, "level": 3}}]], "page": 54, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "el", "page": 54, "level": 1}}], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAppendix 11: Delayed Disbursement \nSN. Vote Parish Name Name of SACCO \ni \nThe Demonstration soite in Acet properly Installed was \nRe \nand is being used as a study site for the farmers before Installing on their farms. \nDate of Receipt as per Amount TOTALPRF Audit Name \n2022/23PRF(UGX) Bank statement Received (UGX) Remarks \n1 OMORO ABIGEDI PARISH ABIGEDI LABORA PDM SACCO 100,000,000 30/06/22 \n7,313,254 107313254 Late DLG 13/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n2 OMORO ALWII PARISH ALWII LAKWAYA PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n3 OMORO IBAR WARD IBAR WARD PALENGA TOWN 100,000,000 30/06/22 \n50,000,000 \nif \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 \n27/06/23 \n4 OMORO \\| IDUREPARISH IDURE LAKWAYA PDM SACCO 100,000,000 30/06/22 \n52 \n25,000,000 \n50,000,000 \n7,313,254 \\| 107313254 Late \nDLG \n12/10/22 \u2014 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n5 OMORO IRAA WARD IRAA WARD PALENGA TOWN 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n6 OMORO KECOKELLA PARISH KECOKELLA AKIDI PDM SACCO 100,000,000 30/06/22", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}, [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}]], "page": 55, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n50,000,000 \n7 OMORO LAPAINAT EAST LAPAINAT EAST LABORA PDM SACCO 100,000,000 30/06/22 \n7,313,254 107313254 Late DLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n50,000,000 \n8 OMORO LAPAINAT WEST LAPAINAT WEST LABORA PDM SACCO 100,000,000 30/06/22 \n7,313,254 107313254 Late DLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n50,000,000 \n9 \\| OMORO LARWODO PARISH LARWODO LABORA PDM SACCO 100,000,000 30/06/22 \n7,313,254 \n107313254 \nLate \nDLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n50,000,000 \n10 OMORO LOYOAJONGA LOYOAJONGA LAKWAYA PDM SACCO 100,000,000 30/06/22 \n7,313,254 107313254 \\| Late \nDLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 50,000,000 I \n11 OMORO LUKWIR PARISH LUKWIR LAKWAYA PDM SACCO 100,000,000 30/06/22 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n27/06/23 \n12 OMORO LWALA PARISH LWALA AKIDI PDM SACCO 100,000,000 30/06/22 \n25,000,000", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}, [{"headings_0": {"content": "ee", "page": 55, "level": 2}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}]], "page": 56, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 56, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n13 OMORO ODYAK WARD ODYAK WARD PALENGA TOWN 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \nOMUNYCONG sift 27/06/23 50,000,000 \\| 14 OMORO OMUNYCONG \nAREMO PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n15 OMORO PALWO PARISH PALWO AREMO PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n53 \n27/06/23 16 OMORO PARAK PARISH PARAK AKIDI PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n17 OMORO PATEK PARISH PATEK AREMO PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n18 OMORO TEGOT PARISH TEGOT AKIDI PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n19 OMORO TEKULU PARISH TEKULU AREMO PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n20 OMORO ABUGA PARISH ABUGA ABUGA PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n21 OMORO ABWOCH PARISH ABWOCH ABUGA PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n22 OMORO AYWEE PARISH AYWEE BOBI PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n23 OMORO BINYA PARISH BINYA ORAPWOYO PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n14,626,508 114626508 Late DLG 29/06/23 50,000,000 Disbursement 30/06/23 \n24 OMORO BWOBO PARISH BWOBO ABUGA PDM SACCO 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n25 OMORO GUDU WARD GUDU WARD PALENGA TOWN 100,000,000 30/06/22 \n50,000,000 \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n26 OMORO IBAKARA PARISH IBAKARA KORO PDM SACCO 100,000,000 \nDLG \n27 OMORO KAL PARISH KAL ONGAKO PDM SACCO 100,000,000 30/06/22 \n50,000,000", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}]], "page": 56, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0 Late Disbursement 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n50,000,000", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 57, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 57, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28 OMORO KIDIKAL PARISH KIDIKAL BOBI PDM SACCO 100,000,000 30/06/22 \n7,313,254 \u2014 107313254 Late \nDLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 50,000,000 \\| \n29 OMORO KULU OTIT PARISH KULU OTIT BOBI PDM SACCO 100,000,000 30/06/22 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n50,000,000 \n30 \\| OMORO LABWOC PARISH LABWOC KORO PDM SACCO 100,000,000 30/06/22 \n14,626,508 107313254 l Late \nDLG 29/06/23 50,000,000 Disbursement 30/06/23 \n50,000,000 \n31 OMORO LAGARA PARISH LAGARA KORO PDM SACCO 100,000,000 30/06/22 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n50,000,000 \n32 OMORO LANENOBER LANENOBER LAKWANA PDM SACCO 100,000,000 30/06/22 \n7,313,254 107313254 Late DLG PARISH 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n27/06/23 \n50,000,000 \n\\| \n33 OMORO LUJORONGOLE LUJORONGOLE LAKWANA PDM 100,000,000 26/06/23 \n\\| \n14,626,508 100000000 Late DLG PARISH SACCO 30/06/23 50,000,000 Disbursement 50,000,000 \n34 OMORO LWALA PARISH LWALA ONGAKO PDM SACCO 100,000,000 30/06/22", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}]], "page": 58, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,313,254 107313254 4 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 35 OMORO ODUKU WARD ODUKU WARD PALENGA TOWN 100,000,000 30/06/22 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 \\| 27/06/23 [7.313254 50,000,000 36 OMORO OLABO PARISH OLABO ONGAKO PDM SACCO 100,000,000 30/06/22 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 37 OMORO ONYONA PARISH ONYONA ONGAKO PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 38 OMORO PAIDONGO PARISH PAIDONGO BOBI PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 39 OMORO PAIDWE PARISH PAIDWE BOBI PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 50,000,000 55 40 OMORO TE OPOK PARISH TE OPOK LAKWANA PDM SACCO 100,000,000 30/06/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 27/06/23 41 OMORO ACET CENTRAL ACET CENTRAL WARD ACET TOWN 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG WARD COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 50,000,000 42 OMORO AKOYO PARISH AKOYO ODEK PDM SACCO 100,000,000 01/07/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 \\| 43 OMORO BAROLAM WARD BAROLAM WARD ACET TOWN 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 44 OMORO DAWA PARISH DAWA ORAPWOYO PDM SACCO 100,000,000 06/07/22 50,000,000 14,626,508 107313254 Late DLG 26/06/23 50,000,000 Disbursement 30/06/23 45 OMORO DINO PARISH DINO ODEK PDM SACCO 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 ae 26/06/23 50,000,000 46 OMORO GEM PARISH GEM LALOGI PDM SACCO 100,000,000 01/07/22 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 47 OMORO IDOBO PARISH IDOBO LALOGI PDM SACCO 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 48 OMORO JAKA PARISH JAKA LALOGI PDM SACCO 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 50,000,000 30/06/23 49 OMORO LAGUDE WARD LAGUDE WARD OMORO TOWN 100,000,000 01/07/22 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 50 OMORO LAMINCOBA WARD LAMINCOBA WARD ACET TOWN 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 25,000,000 26/06/23 51 OMORO LAMINLYEKA WARD LAMINLYEKA WARD OMORO TOWN 100,000,000 01/07/22 50,000,000 7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 56 20/04/23 25,000,000 26/06/23 52 OMORO LAMINOBONG LAMINOBONG ORAPWOYO PDM", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}]], "page": 58, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0 \nLate \nDLG \nDisbursement 55 OMORO LUKWO PARISH LUKWO ORAPWOYO PDM SACCO 100,000,000 \\| 06/07/22 \n14,626,508 107313254 Late DLG 26/06/23 50,000,000 Disbursement 30/06/23 \n50,000,000 \n56 OMORO MINJA PARISH MINJA LALOGI PDM SACCO 100,000,000 01/07/22 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n26/06/23 \n50,000,000 \n57 OMORO OGWARI PARISH OGWARI ORAPWOYO PDM SACCO 100,000,000 06/07/22 \n14,626,508 107313254 Late DLG 26/06/23 50,000,000 Disbursement 30/06/23 \n58 OMORO OLAM PARISH OLAM ODEK PDM SACCO 100,000,000 01/07/22", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 60, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "50,000,000 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n26/06/23 \n59 OMORO OPIT CENTRAL OPIT CENTRAL WARD OMORO TOWN 100,000,000 01/07/22", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], "page": 60, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,000,000 \n50,000,000 \n7,313,254 107313254 Late DLG WARD COUNCIL PDM SACCO \n12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n26/06/23 \n50,000,000 \n60 OMORO OPONG PARISH OPONG ODEK PDM SACCO 100,000,000 01/07/22 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n26/06/23 \n50,000,000 \n61 OMORO ORATIDO WARD ORATIDO WARD ACET TOWN \\| 100,000,000 01/07/22 \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n26/06/23 \n50,000,000 \n62 OMORO ORYANG PARISH ORYANG ORAPWOYO PDM SACCO 100,000,000 06/07/22 \n14,626,508 107313254 Late DLG 26/06/23 50,000,000 Disbursement 30/06/23 \n50,000,000 \n63 OMORO PALARO PARISH PALARO ODEK PDM SACCO 100,000,000 01/07/22 \n7,313,254 107313254 Late DLG 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n26/06/23 \n64 OMORO PARWECH WARD PARWECH WARD OMORO TOWN \\| 100,000,000 01/07/22 \n57 \n50,000,000 \n7,313,254 107313254 \\| Late \nDLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \n26/06/23 \n65 OMORO ROMKITUKU WARD ROMKITUKU WARD ACET TOWN 100,000,000 01/07/22 \n50,000,000 \n7,313,254 107313254 Late DLG COUNCIL PDM SACCO 12/10/22 25,000,000 Disbursement 20/04/23 \n25,000,000 \nAppendix: 12 Utilization of PRF Funds \n\\| SN. Vote Parish Name Name of SACCO Opening Total Receipts Closing \n26/06/23 \n50,000,000 \nTotal Total Total Diversion/Variance Name \nAccount (Credits) Account payments Disbursements bank \nbalance Balance (Loans) charges \n(A) (B) (\u00a9 eo (E) (F) (G)=(D-E-F) Cc \nOMORO ABIGEDI ABIGEDI LABORA PDM 108,230,174 105,072,461 3,157,713 3,000,000 157,713 0 DLG PARISH SACCO \nOMORO LANENOBER LANENOBER \nDLG PARISH LAKWANA PDM SACCO \n\\| \nOMORO GEM PARISH GEM LALOGI PDM \nDLG \nSACCO \n107,754,186 54,754,186 53,000,000 53,000,000 0 0 108,313,254 57,305,204 51,008,050 51,000,000 8,050 0 \nOMORO LAGUDE LAGUDE WARD 107,313,254 56,305,204 51,008,050 51,000,000 8,050 0 DLG WARD OMORO TOWN \nCOUNCIL PDM SACCO \nOMORO ORYANG ORYANG ORAPWOYO 107,313,254 107,313,254 0 3,000,000 0 0 DLG PARISH PDM SACCO \n\\| TOTAL 161,000,000 0 \n[s \nDid the PDC Did the PDC Were \nN \nmembership of meetings held? prepare parish prepare parish 5 performance the Parish \\| \npriorities and year plan as prepared? Development action plans for stipulated \ncommittee the FY 2022/2023 Annex 2 \n\\| (PDC) include \nas per Annex 1 structure of the \ni \\| those format of parish parish plan of \n\\| \\| stipulated in priorities of the the Governance", "metadata": {"headings": [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}, [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}], [{"headings_0": {"content": "50,000,000", "page": 56, "level": 2}}, {"headings_1": {"content": "ee", "page": 55, "level": 2}}]], "page": 60, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| the", "metadata": {"headings": [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], "page": 61, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance and and \n\\| \\| guidelines? Administration \\| Administration i \\| pillar operational \\| pillar \n\\| \\| manual, Feb. operational \\| \\| \\| 2022? manual, Feb. I \n2022? \n58 \nquarterly How much Remarks reports funding was \nreceived for \nthe PDC activities? \n! i \n\\| 1 \\| LANENOBER \\| Yes \nYes, two quarterly Yes though not in No ' Parish \\| \nmeetings were the format of parish \n\\| \nheld priorities \\| u \nfa \n'2 \\| TEOPOK Yes \nYes, two quarterly Yes though not in No Parish \nmeetings were the format of parish \nBR INH \\| EEE held priorities \n3 \\| ABIGEDI Yes \nTwo quarterly Yes though not in \ni \\| Parish \nmeetings held the format of parish priorities", "metadata": {"headings": [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}, [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}], [{"headings_0": {"content": "| the", "page": 61, "level": 3}}, {"headings_1": {"content": "50,000,000", "page": 56, "level": 2}}]], "page": 61, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAPAINAT", "metadata": {"headings": [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "One quarterly Yes though not in EAST Parish \nMeeting was held the format of parish \nist quarter performance 750,000 No evidence availed of other report was prepared 2 quarterly reports prepared \n1st quarter performance 750,000 No evidence availed of other report was prepared 2 quarterly reports prepared \n\\| \nTwo Quarterly performance \n750,000 No evidence for 2 Quarterly reports were prepared Meetings and Performance reports \nOne Quarterly Performance 750,000 No evidence for 3 Quarterly Report was prepared Meetings and Performance GEM priorities reports 5 \\| Parish \\| Yes \nOne quarterly Yes though not in \nYes, 1 Report was reviewed 750,000 No evidence for 3 Quarterly \\| \nMeeting was held the format of parish \nMeetings and Performance \\| \nr li \\| priorities reports \\| \n6 \\_ MINJAR \\| Yes One quarterly Yes though not in \nYes, 1 Report reviewed \nwas \n750,000 \nNo evidence for 3 Quarterly i Parish Meeting was held. the format of parish \nMeetings and Performance priorities \n\\| \n\\_. \n\\| 7 LAGUDE \n\\| Yes Minutes not Yes though not in \n\\| Parish \navailed \nthe format of parish \n\\| \\| priorities \n\\| \n\u2014 \nee \nLAMINLYEKA Yes Minutes not Yes though not in \n\\| Parish availed the format of parish \nMinutes not Yes though not in", "metadata": {"headings": [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}, [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}], [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}], [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}], [{"headings_0": {"content": "LAPAINAT", "page": 62, "level": 3}}, {"headings_1": {"content": "| the", "page": 61, "level": 3}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "r Parish =", "metadata": {"headings": [{"headings_0": {"content": "r Parish =", "page": 62, "level": 1}}, {"headings_1": {"content": "LAPAINAT", "page": 62, "level": 3}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IE ORYANG I priorities availed \n\\| the format of parish LUKWO \\| priorities Minutes not Yes though not in L \nParish availed the format of parish priorities \n\\_", "metadata": {"headings": [{"headings_0": {"content": "r Parish =", "page": 62, "level": 1}}, {"headings_1": {"content": "LAPAINAT", "page": 62, "level": 3}}, [{"headings_0": {"content": "r Parish =", "page": 62, "level": 1}}, {"headings_1": {"content": "LAPAINAT", "page": 62, "level": 3}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tora", "metadata": {"headings": [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A. \nreports \n\\| \\| No Report \n750,000 No Report \n\\| \nNo Report \n750,000 No Report \nNo Report \n750,000 No Report \nBR No Report \n750,000 No Report", "metadata": {"headings": [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}, [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}], [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}], [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}], [{"headings_0": {"content": "Tora", "page": 62, "level": 2}}, {"headings_1": {"content": "r Parish =", "page": 62, "level": 1}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 7,500,000", "metadata": {"headings": [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 14: General Meetings by PDM SACCOs \n\\| SN Vote \\| Parish IE Name of Date \nWas the Date GM was held Wasa \nWas the vetting Wasthere Was training \na \n\\| Name Name SACCO certificate of first GM (Should be within leadership criterion Bank (topical subjects) \\| \\| \\| registration held one month from vetting following the Account of the PDM \\| \\| \n\\| \\| \\| \\| \n\\| \nwas issued (Yes/No) the date of issue of committee PDM SACCO opening SACCO members certificate of elected and byelaws resolution undertaken \ni \\| \\| (Yes/No) meeting \nregistration) inaugurated established? (Yes/No) during the \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}, [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}], [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}], [{"headings_0": {"content": "1 7,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "Tora", "page": 62, "level": 2}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "metadata": {"headings": [{"headings_0": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}, {"headings_1": {"content": "1 7,500,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \n\\| \nABIGEDI ABIGEDI 02/05/2022 Yes 03/08/2022 Yes Yes Yes Yes iz DLG \n\\| LABORA PDM \ni \nSACCO \n59 \n\\| \\| OMORO \nLAPAINAT LAPAINAT EAST 02/05/2022 Yes 14/02/2023 Yes Yes Yes Yes DLG EAST LABORA PDM \n. \nSACCO \n\\| \nOMORO LANENOBER LANENOBER 02/05/2022 Yes 02/08/2022 Yes Yes Yes Yes 7 \n\\|. DLG i LAKWANA PDM \n\\_ \n\\|\\_SACCO \n\\| TE OPOK TE OPOK 02/05/2022 01/08/2022 Yes Yes \n\\| Yes \\| LAKWANA PDM", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}, [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}], [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}], [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}], [{"headings_0": {"content": "(Yes/No)", "page": 62, "level": 3}}, {"headings_1": {"content": "| iu > OMORO TABIGEDI nf | (Yes/No) _", "page": 62, "level": 5}}]], "page": 62, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 63, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 62, "level": 3}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OMORO \\| GEM GEM LALOGI 02/05/2022 No Minutes not availed ! \nMinutes not availed \nMinutes availed not \nDLG \\|\\_PDM SACCO \n\\| OMORO LAGUDE LAGUDE WARD \n02/05/2022 \\| Yes", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 63, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 62, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 63, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 62, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 63, "level": 6}}, {"headings_1": {"content": "(Yes/No)", "page": 62, "level": 3}}]], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28/04/2023", "metadata": {"headings": [{"headings_0": {"content": "28/04/2023", "page": 63, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 63, "level": 6}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes \\| . \\| DLG WARD OMORO TOWN \ni COUNCIL PDM", "metadata": {"headings": [{"headings_0": {"content": "28/04/2023", "page": 63, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 63, "level": 6}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bun J SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| OMORO \\| LAMINLYEKA LAMINLYEKA 02/05/2022 Yes 05/06/2022 Yes Yes Yes Yes \n! \\| \\| \nWARD WARD OMORO \n: \ni TOWN COUNCIL \\| \nPDM SACCO \n\\| \n\\| \nu LUKWO LUKWO 02/05/2022 Yes 05/06/2022 \nYes \nORAPWOYO \nPDM SACCO \n\\|. MINJA MINJA LALOGI 02/05/2022 11/08/2022 \nYes \n\\| DLG \n\\_PDM SACCO \nTOMORO \\| ORYANG ORYANG \u2014\u2014 26/07/2022 \nYes", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}, [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}]], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. DIG ORAPWOYO \\| \\| \\_\\_\\|LPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 15: Functionality of PDM SACCO Board \n\\| SN. \\| Vote \\| Parish Name Name of SACCO \nDate of board member \nDid board members fill expression of Remarks \n\\| (Yes/No) \\| \nName \\| appointment interest forms \\| i", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}, [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}]], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| OMORO \\| LANENOBER Parish LANENOBER PDM 02/08/2022 \\| EEE ee \\_SACCO \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No \nE.0.I Forms not ava \n: \nOMORO TEOPOK Parish TEOPOK PDM SACCO 01/08/2022 Yes \nE.O.I Forms filled. \nDLG \na OMORO ABIGEDI Parish ABIGEDI PDM SACCO 03/08/2022 \nE.O.I Forms filled. \\_\\}DLG \n\\| \n\\| \nOMORO LAPAINAT EAST LAPAINAT EAST PDM 14/02/2023 \nE.O.I Forms filled. \nDLG Parish SACCO \nGEM Parish GEM PDM SACCO Minutes not availed \nE.O.I Forms not availed. \n\u201c\\| MINJAR Parish MINJAR 11/08/2022 \nPDM SACCO \\| \nE.O.I Forms not availed. \nne neti \n60 \nLAGUDE \nPDM SACCO \\| 28/04/2022 \nE.O.I Forms not availed. \nLAMINLYEKA PDM 05/06/2022 No \nE.O.I Forms not availed. SACCO \nORYANG PDM SACCO 26/07/2022 \nNo \nOnly for C/P, Sec, Treasurer Availed during Audit \n\\| SACCO \\| 05/06/2022 \nLUKWO PDM No E.O.1 Forms not availed. \nSN \n\\| Supervisory [ Executive Sub \\| Production \nLoan \nsub Marketing sub Business Finance and Remarks \nof committee Committee committee Committee Committee \\| Development investment sub \n\\| SACCO \nservices sub Committee \\| \n\\| \n\\| Wasit Is \\_Wasit \\| Isthe Wasit Isthe \nIs the \\| Was it \nIs the Is Was it \nWasit \\| the i \\| Constit the Constit committ Consti committee it commit Constit \n\\| \n\\| commit Constit commit Constit commit uted? com uted? ee tuted? operation Cons tee uted? tee uted? tee uted? tee (yes/N mitt (yes/N operatio \\| (yes/ al? \n\\| \ntitut operati (yes/N operati (yes/N operati (yes/N operati", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}, [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}]], "page": 63, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. ee 0) nal? No) (operation ed? onal? 0) onal? 0) \\| onal? 0) onal? \\| oper (operati al or Not (yes (operat (operat (operat (operat i atio onal or operation /No) ional or ional or ional or ional or nal? Not al) Not Not Not Not \\| \\| (ope operatio operati \\| operati operati operati i rati \\| nal) onal) onal) onal) onal) \\| onal 1 \\|", "metadata": {"headings": [{"headings_0": {"content": "Bun J SACCO", "page": 63, "level": 3}}, {"headings_1": {"content": "28/04/2023", "page": 63, "level": 2}}], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| | i", "metadata": {"headings": [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i or \ni Not \\| oper \n\\| \n\\| \n\\| atio \n\\| \\| \n: \nnal) \\| \\| ne ner a i \ni \n; \nOMORO \\| LANENO Yes Yes Yes Yes Yes Yes \nNo No No Some committees \\| \nDLG \nBER \nwere not \nPDM \n\\| insitituted and \\_ SACCO \nothers no evidence \n\\| of being I \\| operational \\| \n\\| OMORO TEOPOK Yes \nYes Yes Yes No No No No No No No No Some committees :", "metadata": {"headings": [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}, [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}], [{"headings_0": {"content": "| | i", "page": 64, "level": 2}}, {"headings_1": {"content": "Bun J SACCO", "page": 63, "level": 3}}]], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| were not", "metadata": {"headings": [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PDM \\| \n\\| SACCO \ninsitituted and \ni \nothers no evidence \n\\| healt i \n\\| of being \n\\\\.. sie [Some operational \\|\\_OMORO \\| [No \\| No \nABIGEDI Yes Yes No no No No No commitioes \n61 \nDLG \\_ PDM \nwere not \nSACCO insitituted and others no evidence of being operational \u2018OMORO = LAPAINA \\| \nYes Some committees \\| DLG T EAST \nwere not \n\\| PDM \ninsitituted and \n\\| SACCO \nothers no evidence : of being operational OMORO i GEM \\| Yes \nSome committees \n\\| \nDLG \\| PDM \nwere not \nSACCO insitituted and \\| \nothers no evidence of being", "metadata": {"headings": [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}, [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}], [{"headings_0": {"content": "| were not", "page": 64, "level": 5}}, {"headings_1": {"content": "| | i", "page": 64, "level": 2}}]], "page": 64, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TE", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 65, "level": 2}}, {"headings_1": {"content": "| were not", "page": 64, "level": 5}}], "page": 65, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "operational \nMINJAR Some committees DLG \\| PDM \n\\| were not \nSACCO insitituted and others no evidence mead of being i \noperational \n\\| OMORO \\| LAGUDE Yes \nSome committees \n\\| D LG \\| PDM \nwere not \n\\| sacco \ninsitituted and a \nothers no evidence of being \n\\| \noperational \n\\| LAMINL \\| Yes \nOMORO Some committees \\| DLG \\| YEKA \nwere not \n\\| PDM \ninsitituted and \n\\| SACCO \nothers no evidence of being \\|\\_operational \n\\| OMORO ORYANG \\| Yes \nSome committees \n\\| \n\\| DLG PDM \nwere not", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 65, "level": 2}}, {"headings_1": {"content": "| were not", "page": 64, "level": 5}}, [{"headings_0": {"content": "TE", "page": 65, "level": 2}}, {"headings_1": {"content": "| were not", "page": 64, "level": 5}}], [{"headings_0": {"content": "TE", "page": 65, "level": 2}}, {"headings_1": {"content": "| were not", "page": 64, "level": 5}}]], "page": 65, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SACCO |", "metadata": {"headings": [{"headings_0": {"content": "| SACCO |", "page": 65, "level": 3}}, {"headings_1": {"content": "TE", "page": 65, "level": 2}}], "page": 65, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "insitituted and \n\\| \nothers no evidence \\| of being \\| \noperational \nLUKWO \\| Yes \nSome committees were not er insitituted and \\| \nothers no evidence \nof being \n\\| A operational \na \\|", "metadata": {"headings": [{"headings_0": {"content": "| SACCO |", "page": 65, "level": 3}}, {"headings_1": {"content": "TE", "page": 65, "level": 2}}, [{"headings_0": {"content": "| SACCO |", "page": 65, "level": 3}}, {"headings_1": {"content": "TE", "page": 65, "level": 2}}], [{"headings_0": {"content": "| SACCO |", "page": 65, "level": 3}}, {"headings_1": {"content": "TE", "page": 65, "level": 2}}]], "page": 65, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cParish Name", "metadata": {"headings": [{"headings_0": {"content": "\u201cParish Name", "page": 66, "level": 5}}, {"headings_1": {"content": "| SACCO |", "page": 65, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Is the SACCO registered under Microfinance Institutions money lenders act 2016? Remarks \n1 \\| OMORO \\| LANENOBER Parish ER PDM S \nSACCO not", "metadata": {"headings": [{"headings_0": {"content": "\u201cParish Name", "page": 66, "level": 5}}, {"headings_1": {"content": "| SACCO |", "page": 65, "level": 3}}, [{"headings_0": {"content": "\u201cParish Name", "page": 66, "level": 5}}, {"headings_1": {"content": "| SACCO |", "page": 65, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rn NE Er", "metadata": {"headings": [{"headings_0": {"content": "rn NE Er", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201cParish Name", "page": 66, "level": 5}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensed 2 ee aa \n\\| \n: \n\\| OMORO TEOPOK Parish TEOPOK PDM SACCO No \nSACCO not (\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "rn NE Er", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201cParish Name", "page": 66, "level": 5}}, [{"headings_0": {"content": "rn NE Er", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201cParish Name", "page": 66, "level": 5}}], [{"headings_0": {"content": "rn NE Er", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201cParish Name", "page": 66, "level": 5}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DIG", "metadata": {"headings": [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensed \\| \n(ied eee SACCO not \n3 OMORO ABIGEDI Parish \\| ABIGEDI PDM SACCO No \nLicensed ae \nhr \na \n\\| \n14 OMORO LAPAINAT EAST \\| LAPAINAT EAST PDM \n\\| \nNo SACCO not DLG Parish SACCO \\| Licensed 5 \\\\ \\| GEM Parish GEM PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}, [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}], [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}], [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}], [{"headings_0": {"content": "DIG", "page": 66, "level": 3}}, {"headings_1": {"content": "rn NE Er", "page": 66, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OMORO", "metadata": {"headings": [{"headings_0": {"content": "OMORO", "page": 66, "level": 3}}, {"headings_1": {"content": "DIG", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not Br eo bs DLG \\_ siesta \\|", "metadata": {"headings": [{"headings_0": {"content": "OMORO", "page": 66, "level": 3}}, {"headings_1": {"content": "DIG", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMINJAR Parish MINJAR PDM SACCO \nSACCO not \\| DLG \\| Licensed \n7 OMORO LAGUDE Parish LAGUDE PDM SACCO \n\\| ~~\" LAGUDE \nSACCO not i DLG \\\\ \nMer + \\| a Licensed OMORO LAMINLYEKA Parish LAMINLYEKA PDM SACCO \n\\| \nNo SACCO not \nLicensed a \nete \n\\| \n.", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. ORYANG Parish ORYANG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 66, "level": 3}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OMORO", "metadata": {"headings": [{"headings_0": {"content": "OMORO", "page": 66, "level": 6}}, {"headings_1": {"content": "Licensed", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not \\| \nDLG \nLicensed ss \n10 OMORO \\| \nLUKWO Parish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "OMORO", "page": 66, "level": 6}}, {"headings_1": {"content": "Licensed", "page": 66, "level": 3}}, [{"headings_0": {"content": "OMORO", "page": 66, "level": 6}}, {"headings_1": {"content": "Licensed", "page": 66, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LUKWO", "metadata": {"headings": [{"headings_0": {"content": "LUKWO", "page": 66, "level": 6}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not DLG \n\\| \nLicensed \nAppendix 18: Failure to update Enterprise and Household registers making up the SACCO", "metadata": {"headings": [{"headings_0": {"content": "LUKWO", "page": 66, "level": 6}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 6}}, [{"headings_0": {"content": "LUKWO", "page": 66, "level": 6}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 6}}], [{"headings_0": {"content": "LUKWO", "page": 66, "level": 6}}, {"headings_1": {"content": "OMORO", "page": 66, "level": 6}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "metadata": {"headings": [{"headings_0": {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "page": 66, "level": 3}}, {"headings_1": {"content": "LUKWO", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ot l LANENOBER Parish \\_ \"LANENOBER of PDM SACCO . \nNumber o enterprises", "metadata": {"headings": [{"headings_0": {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "page": 66, "level": 3}}, {"headings_1": {"content": "LUKWO", "page": 66, "level": 6}}, [{"headings_0": {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "page": 66, "level": 3}}, {"headings_1": {"content": "LUKWO", "page": 66, "level": 6}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of PDM", "metadata": {"headings": [{"headings_0": {"content": "of PDM", "page": 66, "level": 6}}, {"headings_1": {"content": "USN | ve _18: Parish Name \u201eName SACCO_", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. [oMORO-DLG B He \nEe \\| TEOPOK Parish Parish eRe", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}, [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. oMO \\| SPER \\| OMORO DLG ABIGEDI", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "k LAPAINAT EAST Parish LAPAINAT EAST PDM SACCO 7 \nNo \n\\| \nGEM Parish \\_\\_GEM PDM SACCO \nNo \\_OMORO DLG MINJAR Parish MINJAR PDM SACCO 11 \nNo \n\\_ \n\\| \nOMORO DLG \\| LAGUDE Parish LAGUDE PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}, [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}], [{"headings_0": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, {"headings_1": {"content": "of PDM", "page": 66, "level": 6}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee |", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eee \nOMORO DLG LAMINLYEKA Parish LAMINLYEKA PDM SACCO\\_\\_ 13 \nNo \n\\| \n\\_OMORO DLG ORYANG Parish ORYANG PDM SACCO i \nNo \n\\_\\_OMORO DLG LUKWO Parish LUKWO PDM SACCO 13 \nNo \n63 \nAppendix 19: Transfer of PRF to SACCOs without PRE financing agreement. \nSN Vote Parish \\| \nName Name of SACCO Did the SACCO Chairperson sign Date funds were received Date agreement Remarks Name \nPRF financing agreement with \nwas signed \n1 OMORO LANENOBER LANENOBER PDM \nthe AO? \nYes 30/06/22 \n07/06/2022 Funds were received after DLG Parish SACCO 12/10/22 signing PRF Agreement 20/04/23 \n27/06/23 \n2 OMORO TEOPOK Parish TEOPOK PDM SACCO Yes 30/06/22 \n07/06/2022 Funds were received after DLG 12/10/22 signing PRF Agreement 20/04/23 \n27/06/23 \n3 OMORO ABIGEDI Parish ABIGEDI PDM SACCO Yes 30/06/22 \n02/06/2022 Funds were received after DLG 13/10/22 signing PRF Agreement 20/04/23 \n4 OMORO LAPAINAT EAST LAPAINAT EAST PDM \n27/06/23 \nYes 30/06/22 \n02/06/2022 Funds were received after DLG Parish SACCO 12/10/22 signing PRF Agreement 20/04/23 \n5 OMORO GEM Parish GEM PDM SACCO \n27/06/23 \nYes 01/07/22 \n10/06/2022 Funds were received after DLG 12/10/22 signing PRF Agreement 20/04/23 \n26/06/23 \n6 OMORO MINJAR Parish MINJAR PDM SACCO Yes 01/07/22 \n06/06/2022 Funds were received after DLG 12/10/22 signing PRF Agreement 20/04/23 \n26/06/23 \n7 OMORO LAGUDE Parish LAGUDE PDM SACCO Yes 01/07/22 \n06/06/2022 Funds were received after DLG 12/10/22 signing PRF Agreement 20/04/23 \n8 OMORO LAMINLYEKA LAMINLYEKA PDM \n26/06/23 \nYes 01/07/22 \n06/06/2022 Funds were received after DLG Parish SACCO 12/10/22 signing PRF Agreement 20/04/23 \n26/06/23 \n9 OMORO ORYANG Parish ORYANG PDM SACCO Yes 06/07/22 \n06/06/2022 Funds were received after DLG 26/06/23 signing PRF Agreement \n10 OMORO LUKWO Parish LUKWO PDM SACCO \n30/06/23 \nYes 06/07/22 \n06/06/2022 Funds were received after DLG 26/06/23 signing PRF Agreement 30/06/23 \n64 \nAppendix 20: Failure to carry out Wealth ranking of households \nSN\\_\\| Vote Name Parish Name \nWas wealth ranking carried out at parish level? \\_\\| \nbe OMORO DLG LANENOBER PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}, [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}]], "page": 66, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. OMORO DLG TEOPOK PDM SACCO No\n3. OMORO DLG ABIGEDI PDM SACCO No\n4. OMORO DLG LAPAINAT EAST PDM SACCO No 5; OMORO DLG GEM PDM SACCO No\n5. OMORO DLG MINJAR PDM SACCO No Zi OMORO DLG\\_\\| LAGUDE PDM SACCO No\n6. OMORO DLG LAMINLYEKA PDM SACCO No\n7. OMORO DLG\\_\\| ORYANG PDM SACCO No\n8. OMORO DLG LUKWO PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No. of villages No. of villages were wealth ranking was carried out Remarks", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 66, "level": 2}}, {"headings_1": {"content": "\u201eDoes SACCO maintain updated enterprise and House hold registers", "page": 66, "level": 3}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9 0", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "ee |", "page": 66, "level": 2}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No evidence availed 8 0 \nNo evidence availed 8 0 \n[no evidence availed 14 0 \nNo evidence availed", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "ee |", "page": 66, "level": 2}}, [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "ee |", "page": 66, "level": 2}}]], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9 0", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No evidence availed 12 0 \nNo evidence availed 10 0 \nNo evidence availed 11 0 \nNo evidence availed Z 0 \nNo evidence availed 7 0 \nNo evidence availed \nAppendix 21: Failure to select and implement prioritized/flaqship \nprojects \nSN Vote Name Parish Name Name of SACCO List of flagship projects per SACCO \n1, OMORO DLG LANENOBER LANENOBER PDM Maize, Soyabeans and Vegetables Parish \nSACCO \nAre the flagship How Number of How How projects many PDM many of many of consistent with enterpris enterprises the the the priority es are \nenterpris farming commodities impleme es are enterpris selected by the nting \nfarming es are LG? flagship enterpris from the projects es priority commodi ty list Only Soya beans 5 18 18 5 \n", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}, [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}]], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. OMORO DLG ABIGEDI Parish ABIGEDI PDM SACCO Piggery, poultry, maize and soya beans \nOnly Soya beans 5 15 15 5 3; OMORO DLG GEM Parish GEM PDM SACCO Piggery, maize and soyabeans \nOnly Soya beans 3 11 11 3 \\| 4, OMORO DLG LAGUDE Parish LAGUDE PDM SACCO Piggery, poultry, maize cattle, soya beans, acquaculture No \n10 16 16 10 , \n\\| and vegetables,\n3. OMORO DLG ORYANG Parish\\_\\| ORYANG PDM SACCO\\_\\_\\| Piggery, soya beans, and goats, 6.", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "65 \nOnly Soya beans 3 11 11 3", "metadata": {"headings": [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}, [{"headings_0": {"content": "9 0", "page": 68, "level": 11}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}]], "page": 68, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendi: endix", "metadata": {"headings": [{"headings_0": {"content": "Appendi: endix", "page": 69, "level": 2}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22. Irregularities in project implementation \n5 Vote Parish Name of Name of PRF Loan Amount as Loan Amount as Project Status of the project Remark Name Name SACCO beneficiary per SACCO per household funded \nrecords \nevidence", "metadata": {"headings": [{"headings_0": {"content": "Appendi: endix", "page": 69, "level": 2}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nprovided", "metadata": {"headings": [{"headings_0": {"content": "Appendi: endix", "page": 69, "level": 2}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}, [{"headings_0": {"content": "Appendi: endix", "page": 69, "level": 2}}, {"headings_1": {"content": "9 0", "page": 68, "level": 11}}]], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "metadata": {"headings": [{"headings_0": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, {"headings_1": {"content": "Appendi: endix", "page": 69, "level": 2}}], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Growing \n\\| Applied for Poultry DLG PARISH SACCO \nBe N whoever did Maize", "metadata": {"headings": [{"headings_0": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, {"headings_1": {"content": "Appendi: endix", "page": 69, "level": 2}}, [{"headings_0": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, {"headings_1": {"content": "Appendi: endix", "page": 69, "level": 2}}], [{"headings_0": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, {"headings_1": {"content": "Appendi: endix", "page": 69, "level": 2}}]], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DES:", "metadata": {"headings": [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "growing \nLanyero Irene 1,000,000 1,000,000 Maize Growing 5 \n\\| \u201c\\| ; \nApplied for Piggery ? \nOkello \nbes Neue whoever did Maize x Pines growing se mates \nAa \n\u2018 \nLANENOBE \\_ LANENOBER Opiyo Allan 1,000,000 1,000,000 Maize Growing \u2018fe = \nThe beneficiary is R PARISH PDM SACCO Ochora \n\\| \nOjok Jimmy 1,000,000 1,000,000 Applied for Maize growing \ni \nNE \nengaged in maize ie \ngrowing. \nFr \n\u00bb \n& \nBeneficiary engaged in Maize growing and Water Mellon farming \n' \nj aa Se \\| \n\\| Lev ae \\| \n: \n\\| \n66 \nu \\|GEM \\| \\| Ajok \nOMORO GEMPDM Nighty 1,000,000 1,000,000 Goat Rearing, Goat Rearing, \nDLG PARISH SACCO \nPiggery and \nPiggery and \npoultry. \npoultry.", "metadata": {"headings": [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}, [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}], [{"headings_0": {"content": "DES:", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 \u2014 \u201cABIGEDI PDM , Opiyo Stephen 1,000,000 | 1,000,000 Maize | En ;", "page": 69, "level": 2}}]], "page": 69, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, {"headings_1": {"content": "DES:", "page": 69, "level": 3}}], "page": 70, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Odongo James 1,000,000 1,000,000 Maize Growing \nBeneficiary \nengaged in Maize Growing", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, {"headings_1": {"content": "DES:", "page": 69, "level": 3}}, [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, {"headings_1": {"content": "DES:", "page": 69, "level": 3}}]], "page": 70, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c4", "metadata": {"headings": [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], "page": 70, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_ OMORO LAGUDE LAGUDE WARD Auma Hellen 1,000,000 1,000,000 Cattle rearing \nApplied for cattle \n! DLG \\| WARD \nrearing & poultry \\| \n\\| \ni \nWokorach \nSimon \n\\| \\| \ni \n1,000,000 1,000,000 Maize Growing \nApplied for Maize. \n5 OMORO ORYANG ORYANG PDM Amono Alice 1,000,000 1,000,000 Applied for \nEngaged in Piggery \nDLG PARISH SACCO Piggery \n67 \nADONG JOYCE 1,000,000 1,000,000 \nThe farmer is engaged in goat rearing \nAppendix 23; Failure to obtain an insurance policy SN Vote \nParish Name Name of SACCO Name of PRF Name \nbeneficiary", "metadata": {"headings": [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}], [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}]], "page": 70, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loan If the loan is for a farming operation, did the borrower obtain an Remarks Amount agriculture insurance policy under the Uganda Agriculture Insurance \nScheme (UAIS)? \n1 OMORO ABIGEDI ABIGEDI PDM Opiyo Stephen 1,000,000 No \nInsurance not DLG Parish SACCO \nobtained Lanyero Irene 1,000,000 No \nInsurance not Okello \nobtained \n2 OMORO LANENOBER LANENOBER PDM Opiyo Allan Ochora 1,000,000 No \nInsurance not DLG Parish SACCO \nobtained \nOjok Jimmy 1,000,000 No \nInsurance not obtained \n3 OMORO GEM Parish GEM PDM SACCO Ajok Nighty 1,000,000 No \nInsurance not DLG \nobtained Odongo James 1,000,000 No \nInsurance not obtained \n4 OMORO LAGUDE WARD LAGUDE WARD Auma Hellen 1,000,000 No \nInsurance not DLG \nobtained Wokorach Simon 1,000,000 No \nInsurance not obtained \n5 OMORO ORYANG ORYANG PDM Amono Alice 1,000,000 No \nInsurance not DLG Parish SACCO \nobtained Komakech Jimmy 1,000,000 No \nInsurance not obtained \n68", "metadata": {"headings": [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}, [{"headings_0": {"content": "\u201c4", "page": 70, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 70, "level": 4}}]], "page": 71, "document_name": "Omoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file