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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PAKWACH DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\u00b0 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nFE AN (is iti een ise \nKETTE  \n1 TEE ET EEE ET \nBe I ee 1 coe fone ne \nKa ALOE MA ern  \nI RE \n1.0 Implementation of the Approved BUCGet..........:ccccccccccceccuscecseeeeceeceuseeuereneueuuvsnnensess 1 \n20  \nManagement of the Government Salary Payroll \u00abcvs sis sass vesananawanaannncnssvwwanes esacuneenaneas 9 \nROE A 12 TE TEE TEE \n3.0 Implementation of Key Government Grants/Programmes (Focus Ar@aS)  \n12 ...sssceeeees \n4.0 M\u00e4nagemene or Bgende Raid Fildern  \n23 nennen \nOther Information 26 : a. 000000 0000 an een er aan Can aa ara sinn \nManagement\u2019s Responsibility for the Financial Statements.....unnnnnnnnnnnnnnneennnnennnnnnnnnnnnennnenn 26 Auditor\u2019s Responsibility for the Audit of Financial Statements..........sssssssssesceeeeseessseesesrevens 26 \nRate ee eta 0) CSO Die  \n27 naar Ene \nReport on the Audit of Compliance with Legislation  \n27 ... euere mean \n5.0 \nImplementation of the Parish Development Model .........:sccssssessessesessesseeencceecsersenss 27 \nBER ENDETE 36 nn EEE RETTET TEURER \nList of Acronyms Acronym Meaning DLG \nDistrict Local Government  \nGoU Government of Uganda  \nHCMS Human Capital Management System ICT \nInformation and Communication Technolo INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authori LLG \nLower Local Governments  \nLR Local Revenue  \nMDAs Ministries, Departments and Agencies MoES Ministry of Education  \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA \nNational Audit Act NTR Non-Tax Revenue OAG \nOffice of the Auditor General PBS \nProgram Budgeting System PCA \nPayroll Consults Africa  \nPDMS Payroll Deduction Management System PDU Procurement & Disposal Unit  \nPFMA \nPublic Finance Management Act  \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], "page": 4, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account  \nTSSA Treasury Sub Single Account  \nUBA \nUganda Banker\u2019s Association UCF \nUganda Consolidated Fund UCLA \nUganda Consumer and Lender\u2019s Association UgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF PAKWACH DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 1}}]], "page": 4, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], "page": 5, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Pakwach District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Pakwach District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}]], "page": 5, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Pakwach District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.38,610,692,676 out of which UGX.34,505,962,875 (89%) was warranted as shown below; \nDetails Budget % UGX  \nfunding", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 1}}]], "page": 5, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,956,112,515 25,831,211,358", "metadata": {"headings": [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent (Non-wage) 7,446,798728 3,738,457,493 55 Development 5,207,781,433 4,936,294,124 94 \\| [Tal 38,610,692,676 34,505,962,85 8 \nOut ofthe total warrants of UGX.34,505,962,875 Ireviewed the utilisation of warrants worth UGX.19,923,824,550 (58%) as summarised in the table below; \nSn Details Actual Cumulative Cumulative \nexpenditure Actual %age out (UGX) expenditure of total warrants \n1 Wage expenditure 15,141,993,215 15,141,993,215 44 2 Theme area-PDM expenditure  \n48,027,185 15,190,020,400 44.1 Bo audited  \nFocus area-DDEG (Non-USMID) 242,383,208 15,432,403,608 45 4 Focus area-Education grant - 345,404,947 15,777,808,555 46 Formerly SFG  \n5 Focus area-Microscale irrigation 156,778,659 15,934,587,214 46.1", "metadata": {"headings": [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}, [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}]], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 8}}, {"headings_1": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Focus area-Transitional \ndevelopment grant - Health Adhoc \n7 Focus area-UGIFT", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 8}}, {"headings_1": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}, [{"headings_0": {"content": "projects", "page": 6, "level": 8}}, {"headings_1": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}], [{"headings_0": {"content": "projects", "page": 6, "level": 8}}, {"headings_1": {"content": "25,956,112,515 25,831,211,358", "page": 6, "level": 8}}]], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "530,000,000 16,464,587,214 48 \n2,318,368,676 18,782,955,890 54 \n8 Focus area-Water development 601,621,032 19,384,576,922 56 \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}, [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 1}}, {"headings_1": {"content": "projects", "page": 6, "level": 8}}]], "page": 6, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 1}}], "page": 7, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.1,200,000,000 however; by the end of the Officer should make year, only UGX.453,767,778 had been collected representing realistic", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 1}}], "page": 7, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 8}}], "page": 7, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ta", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 9, "level": 1}}, {"headings_1": {"content": "budget", "page": 7, "level": 8}}], "page": 9, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Utilization of Warrants  \nOut of the total warrants of UGX.34,505,962,875 availed during Recruitment of staff the year, UGX.25,658,908,758 was utilized by the entity took place towards resulting in un-utilized warrants of UGX.8,847,054,117 the end of the representing utilization of 74% as shown in the table below;  \nfinancial year and so the \nNo Observation Recommendation Human Capital  \nthe 12th June, 2023 Development  \nyet invoicing were Community  \nsupposed to stop on Mobilization and  \nthe 15th June, 2023 Mindset", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 9, "level": 1}}, {"headings_1": {"content": "budget", "page": 7, "level": 8}}, [{"headings_0": {"content": "Ta", "page": 9, "level": 1}}, {"headings_1": {"content": "budget", "page": 7, "level": 8}}]], "page": 9, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], "page": 10, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "494,374,526  \nPlan  \nImplementation  \n34,505,902,875 25,656,500,481 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showin ke activities affected b utilization of warrants  \nProgramme Warrants not Activities Reason for Utilized affected by the  \nthe under underutiliza utilization tion of warrants  \n1 Human Capital 7,071,956,933 Payment of Late Management Salaries, disbursement recruitment, of Construction salaries(suppl of wadelaia ementary Seed Schoo budget), Inability of the contractor to complete the project on time. Governance & 1,486,987,442 Payment of Late Security Salaries, disbursement recruitment of salaries(suppl ementary budget)  \n3 Community 24,700,654 Payment of Late mobilization & Salaries, disbursement mind-set recruitment of change  \nsalaries(suppl ementary budget)  \n4 Agro-  \n44,945,234 Payment of Late industrialisatio Salaries, disbursement n recruitment of \nObservation  \nRecommendation Development 188,915,118 Payment of Late  \nplan Salaries, disbursement  \nimplementatio recruitment of salaries  \nn \n(supplementa budget [\\| Total 8847054117, Cd \nThe Accounting Officer explained that recruitment of staff took place towards the end of the financial year and so the employed staff could not easily access the payroll during this short time. Secondly, some of the funds were released towards the close of the financial year. Money for wage supplementary and Wadelai seed school construction were released on the 12th June, 2023 yet invoicing was supposed to stop on the 15th June, 2023 \nLack of appropriate performance indicators and targets  \nin the work plans  \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer  \nshould indicate the key performance indicators to be used to gauge the ensure", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Ta", "page": 9, "level": 1}}]], "page": 10, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 11, "level": 8}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 11, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outputs.", "metadata": {"headings": [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], "page": 11, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "forward that all activities have Part A of the performance contract for Accounting Officers appropriate outlines the core performance requirements against which their performance performance should be assessed in regard to achievement of indicators  \nand planned results. This requires the Accounting Officer to be targets.  \nassessed on the extent to which annual key performance  \nindicators and targets are achieved for key projects and/or  \nprograms. \nI reviewed the approved work plan and sampled 14 outputs with a total of 22 activities. I noted the following; \noe 7 outputs with 15 activities had clear performance indicators and targets.  \noe 7 outputs with 7 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2 \nCategory  \nExpendit  \nof outputs output activitie Activitie activitie ure Qu s sin the \\|s with s Amount ant \nNo Observation Recommendation \\| \n1.6 Implementation of outputs  \nI assessed the implementation of Seven (07) outputs with fifteen The", "metadata": {"headings": [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}, [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}], [{"headings_0": {"content": "outputs.", "page": 11, "level": 2}}, {"headings_1": {"content": "going", "page": 11, "level": 8}}]], "page": 11, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 8}}, {"headings_1": {"content": "outputs.", "page": 11, "level": 2}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(15) activities worth UGX. 4,280,000,000 and noted that;  \nOfficer explained that the delay in the oe Five (05) outputs with twelve (12) activities and commencement of expenditure worth UGX.1,430,000,000 were fully the Seed school was", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 8}}, {"headings_1": {"content": "outputs.", "page": 11, "level": 2}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "due to shift of the project site and o Two (02) outputs with three (03) activities worth which caused the UGX.2,850,000,000 were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delay.", "metadata": {"headings": [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets The construction of Details Appendix 3  \nmaternity ward is still within the Categ No. of No of No. of No of No\\_ of Expenditu contract period. ory of outpu activi Activiti activitie activiti re Amount  \noutput ts tiesin es fully s es not (UGX)  \ns assess the implem partially implem  \ned outpu ented implem ented  \nam ts ented  \n5 12 12 0 0 1,430,000,0  \nimpleme  \n00  \nnted  \noutputs \n\u2014  \nPartially 2 3 3 0 2,850,000,0 impleme  \n00 nted  \noutputs \nu  \nnl Total 7 15 12 3 0 4,208,100, 000 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}, [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}]], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Extension of the Maternity ward at The District Head", "metadata": {"headings": [{"headings_0": {"content": "delay.", "page": 12, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 12, "level": 1}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of Wadelia Seed Secondary School.  \nBE:  \n\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1.7 Delivery of Services from Implemented Activities  \nI undertook a review of these activities to ascertain the extent of service delivery in \nNo Program Activity Focus area Total Summary of Audit me details expenditure findings conclusion (UGX) \u2018Bns (Time, Quality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}]], "page": 12, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Human Construction UgiFT Capital of Wadelia", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFunctionali  \n2.3  \nAt the time of There was inspection, the delay in Seed School school completion construction of works, works were still which on-going and resulted in were running delayed behind schedule. service delivery.", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}]], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human Extension Transitional 0.53 At the time of There was a Capital construction Development  \nof maternity Grant-Adhoc  \nward", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Natural Drilling Water Grant Resources boreholes,  \nextension of  \npiped water", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \ninspection, the delay in construction starting the works were on works, which going though resulted in had started late delayed \nAt the time of  \nwas inspection, the  \ndrilling was delivery of complete and services the  \nwater  \nextension Po 88H \nThe delay in completion of construction implies that the objective of service delivery to the community is not attained. \nThe Accounting Officer explained that the delay in the commencement of the Seed school was due to shift of the project site and which caused the delay. \nThe Accounting Officer should closely monitor the projects to ensure completion and quality works. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29% November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED)", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 12, "level": 1}}, {"headings_1": {"content": "delay.", "page": 12, "level": 8}}]], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that,", "metadata": {"headings": [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the reforms introduced Government to \nPakwach DLG had a wage budget of UGX.25,956,112,515, out of which UGX.15,141,993,215 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation \\| 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.14,627,681,773, and The  \nAccounting obtained supplementary funding of UGX.11,328,430,742 resulting into a should laisse with revised wage budget of UGX.25,956,112,515 which Ministry of Public UGX.25,831,211,258 (99.5%) was warranted resulting into unwarranted service to clear funds of UGX.124,901,257 (0.5%).  \nrecruitments to be able to absorb the Out of the total warrants, UGX.15,141,993,215 was utilized by the DLG wage.  \nresulting in un-utilized warrants of UGX.10,689,218,043 representing  \nutilization of 58% as summarized in the table below and detailed in  \nAppendix 4 \nApprove Supple Revised Warra Payme Unspent d Budget mentary Budget nts nts Balance UGX. Bn UGX.Bn UGX.Bn UGX UGX. UGX. Bn Bn  \n14.627 11.328 25.956 25.831 15.141 10.689 \nFrom the analysis, I noted that;  \ne There was an under absorption of UGX.10,689,218,043  \ne The supplementary funding of UGX.10,814,119,300 was not utilized. \nThe Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage. \nHe further explained that the incomplete documentation prevented pensioners from accessing their pensions and gratuity hence low absorption of wage funds. \n2.2 Validation of employees on the entity payroll  \nThe District had 1,369 employees on the IPPS payroll of which 1,224 The Ministry of (89%) were fully verified, 106 (8%) partially verified, and 39(3%) did Public  \nService not show up.  \nshould make arrangements to In addition, 12 individuals had not accessed the payroll by end of June, validate any staff", "metadata": {"headings": [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}, [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}]], "page": 13, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the who have been District wage bill. genuinely accounted for by the The summary of the validation exercise is shown in the table below;  \nAccounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], "page": 14, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Details  \nNo. of Annual base The Accounting \n(Accounted for and not \nupdating monthly accounted for,  \npayrolls for paying Subtotal (A+B+C+D)=E 1,369 14,948,963,988 employee Employees who appeared for 12 \n190,200,720 emoluments head count but were not on  \npayroll-New records (F  \nOverall total covered seat 15,139,164,708  \nE+F)\\*\\* \nThe following observations were made; \na) Out of 1,224 (89%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 106 (8%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment.", "metadata": {"headings": [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}, [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}], [{"headings_0": {"content": "that,", "page": 13, "level": 1}}, {"headings_1": {"content": "quarters", "page": 12, "level": 1}}]], "page": 14, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], "page": 15, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A total of 39 (3%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n9 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \nii. \n30 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nd) 12 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer confirmed that the employee records have been accurately captured and have genuine appointments. \n2.3 Inconsistencies in Employee Details  \nA total of 198 employees on the payroll had inconsistencies in their dates Accounting Officer of birth, captured in the payroll and data captured by NIRA on the should engage the National IDs. The information is critical in the identification of an affected staff and individual. ensure that employee records Inconsistent information undermines the integrity of the District's are duly updated records and \nthe service and retirement and to the \nOfficer  \nshould initiate a process of transfer of salary payment to their new duty stations", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}, [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}]], "page": 15, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.5  \nReview of the DLG Staff Establishment  \nReview of the establishment revealed;  \nThe Accounting i.  \nOut of 129 approved positions of traditional staff, a total of 80 Officer to engage positions were filled leaving a gap of 49 vacant positions.  \nthe relevant ii, The entity did not have an approved and costed staff stakeholders to establishment for primary, secondary and tertiary institutions develop  \nand while the staff structure for health facilities issued by Ministry implement a costed of Health was not incorporated into the district approved staff structure for structure.  \nthe District within a specified timeframe. The Accounting Officer explained that the vacant positions shall be  \nconsidered in the recruitment plan for FY 2024/2025 and shall be filled  \nbased on availability of wage by Ministry of Finance, Planning and  \nEconomic Development and clearance by Ministry of Public Service. \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (Focus Areas)  \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}, [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}], [{"headings_0": {"content": "c)", "page": 15, "level": 3}}, {"headings_1": {"content": "that,", "page": 13, "level": 1}}]], "page": 16, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], "page": 16, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "c)", "page": 15, "level": 3}}]], "page": 16, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 3.1.1 Positive observations \no I noted that all of the projects in the water grant work plan were in the approved five-year development plan.  \no All projects in the approved work plan were in the indicative list of capital investments. \nThe entity undertook desk and field appraisals for all the projects as evidenced o \nby activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan/budget.", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All the projects had their procurements adverts published by 30th June, 2022. o All the projects had their designs approved by the ministry of water and environment. \no A review of the annual work plan revealed that four (4) projects were fully implemented.  \nAll 7 water facilities were constructed on where there was proof of ownership o \nAll of the projects as being fully functional since the installations in all 3 of the o \nvisited sites were complete with reasonably good yields and being used by the", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}, [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "plan/budget.", "page": 17, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}]], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The district had water quality testing kits and the district was able to carry out o \nwater quality testing.  \nAll the existing water sources and the new sources were tested. o \no All five (5) newly constructed boreholes had good yields that were of the required standard.  \no All pipes bought for borehole works were stainless steel/u-PVC. \n3.1.2 Areas of Improvement  \n3.1.2.1 Planning  \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \no The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe \nwithin the guidelines under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component).  \nIn addition, the District allocated 83% to new capital development instead of a oe  \nminimum of 85% leading to under allocation by UGX.29,942,952 (2%). Subsequently, investment cost services were over allocated by UGX.374,079 (2%) under the piped water sub-grant (PWSG) (UgIFT component). Details in Appendix 5 \nThere is a risk of wasteful expenditure on non-priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer explained that the variance in the allocation percentages was as a result of the urgency in need. \nRecommendation  \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.1.2.2 Monitoring  \na) Preparation and submission of quarterly reports  \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of Comment submission  \nsubmission  \nQuarter 1 \\| 10\" October, 2022 11\" January,2023  \nDelayed Quarter 2 10% Janua 2023 17\" February,2023 Delayed i 25\" April,2023 Delayed 10% July, 2023 \\| 27% July, 2023 Delayed \nThe Officer that are caused PBS errors and \nProject Inspection Pictorial Evidence Remarks (Time,", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}, [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}], [{"headings_0": {"content": "community.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 17, "level": 8}}]], "page": 17, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 19, "level": 8}}, {"headings_1": {"content": "community.", "page": 17, "level": 1}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost  \nand  \nFunctionality)  \n1 Drilling of the of  \n\\|  \nAt time Ly boreholes inspection all the 5", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 19, "level": 8}}, {"headings_1": {"content": "community.", "page": 17, "level": 1}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2%", "metadata": {"headings": [{"headings_0": {"content": "2%", "page": 19, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 19, "level": 8}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and boreholes planned a \\|  \nextension of had been  \n\\| piped water completed and had  \ngood water yield. \\| Contract  \nPiped water was  \nAmount:  \nextended to 7", "metadata": {"headings": [{"headings_0": {"content": "2%", "page": 19, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 19, "level": 8}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "601,621,033 villages.", "metadata": {"headings": [{"headings_0": {"content": "601,621,033 villages.", "page": 19, "level": 8}}, {"headings_1": {"content": "2%", "page": 19, "level": 3}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There was timely delivery of services \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "601,621,033 villages.", "page": 19, "level": 8}}, {"headings_1": {"content": "2%", "page": 19, "level": 3}}, [{"headings_0": {"content": "601,621,033 villages.", "page": 19, "level": 8}}, {"headings_1": {"content": "2%", "page": 19, "level": 3}}]], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nPakwach District received UGX.2,508,156,158, out of UGX.2,508,156,158 budgeted to the implement the programme. The following activities were undertaken; \n\\| SN \\| Activity  \nPlanned Actual uanti  \nuanti 1 Construction of Wadelai Seed Secondary School  \n1 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.2 Areas of Improvement  \n3.2.3 Planning and Budget Performance  \n3.2.3.1 Funding and Absorption  \nOut of the approved budget of UGX.2,508,156,158, the district received UGX.2,508,156,158 (100%); Out of the received funds, UGX.2,266,511,956 (34%) was spent, thus leaving UGX.241,644,202 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}, [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}], [{"headings_0": {"content": "Program", "page": 19, "level": 1}}, {"headings_1": {"content": "601,621,033 villages.", "page": 19, "level": 8}}]], "page": 19, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 8}}, {"headings_1": {"content": "Program", "page": 19, "level": 1}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D=(A-B  \nCapital 2,508,156,158 2,508,156,158 2,266,511,956 241,644,202", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 8}}, {"headings_1": {"content": "Program", "page": 19, "level": 1}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "developme", "metadata": {"headings": [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt \nRecurrent  \nTotal 2,508,156,158 2,508,156,158 2,266,511,956 0 241,644,202 \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are not or partially implemented. \nThe Accounting Officer explained that there was late release of the funds on 12/6/2023 and invoicing was to stop by 15th/6/2023 management requested for revoting of the funds and it was honoured and uploaded on IFMS in the current financial year.", "metadata": {"headings": [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}, [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "developme", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}]], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "developme", "page": 20, "level": 1}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should closely monitor the contractor and ensure he completes work to be able to absorb the funds budgeted and released. \n3.2.3.2 Inspection of water Grant activities  \nI conducted physical inspections of One UGIFT project implemented at a cost of UGX.2,508,156,158 on 1\u00b0 December, 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Management Recomme Remarks Response ndation (Time, Quality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "developme", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "developme", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "developme", "page": 20, "level": 1}}]], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 3 There was no  \nThe contractor was The blocks of two units ongoing works at  \ndue to \nfor girls, two stances awaiting for iron VIP latrine for staff sheets.  \nand standard \nContractor: Rhema Engineering  \nCompany Ltd \nContract  \namount: UGX.3,054,165,291 \nAmount paid to inspection date: UGX.2,206,445,300 \n3.3 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.345,404,947 for the implementation of program activities. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations  \nThe allocation of grant funding was done in accordance with the grant guidelines; o \nAll projects were screened for likely environmental and social impacts; and o \no Education Development grant activities were incporporated in the districts\u2019s workplans and budget. \n3.3.2 Areas of improvement  \n3.3.2.1 Review of Budgeting and allocation  \na) Selection of schools/ projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nRecommendation \nThe Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and used in selection of schools to benefit from the Grant. \nb) Funding and absorption of Education Development grant  \nThe District received all the budgeted funds of UGX.345,404,947 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 20, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the UGX.345,404,947 released, UGX.316,776,359 had been spent by the end of the year, resulting in an under absorption of UGX.28,628,588, as indicated in the table below; \nFunds released (UGX) Expenditure (UGX) Unspent (UGX) % of funds absorbed 345,404,947 316,776,359 28,628,588 92 \nThe Accounting Officer attributed non implementation to the delay in the procurement process due to late disbursement of funds. \nRecommendation  \nThe Accounting Officer should ensure that procurement processes are undertaken in time to enable utilisation of all funds disbursed. \n3.3.3 Inspection for service delivery  \nunder the Education Development Grant  \nI sampled three (03) activities with a total expenditure of UGX.194,077,928 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Details in the table below; \nNo. Activity Total Inspection photo Audit conclusion details  \nexpenditure", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}, [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}], [{"headings_0": {"content": "performance.", "page": 22, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 3}}]], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jt", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of 94,731,656 \\|  \nAt the time of inspection 1 block of two  \n15/12/2023  \nclassrooms with Construction was ;  \noffice attached completed and .  \nat Puyoo NFE  \n\\| classrooms were in use. 3, There were some snags \u2018\\| especially the visible", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}], "page": 22, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Construction of 12,592,980  \nAt the time of inspection Si  \n2 stance VIP TI 18/12/2023. latrine at", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nin The works had been .  \nKayonga P/S as N] EN rer  \n' completed however the \\| ie latrines  \nwere not in use awaiting commissioning.  \nSRS The gutters were installed poorly and were not enabling the flow of water in the tank for hand", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 22, "level": 8}}, {"headings_1": {"content": "performance.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "washing.", "metadata": {"headings": [{"headings_0": {"content": "washing.", "page": 23, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 8}}], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is delayed service delivery.  \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "washing.", "page": 23, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 8}}], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "194,077,928", "metadata": {"headings": [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Defects in the newly completed projects affect the longevity of the structures and their quality. \nThe Accounting Officer explained that the projects were still within the defects liability period and that the snags would be communicated to the contractors for correction. \nRecommendation  \nThe Accounting Officer should engage the contractors to correct the defects in the structures before the expiry of the Defect Liability period (DLP). \n3.4 Micro Scale irrigation  \nThe GoU is implementing the micro scale irrigation programme in Pakwach District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nPakwach District received UGX.157,240,000, out of UGX.157,240,000 budgeted (100 %) to implement the following activities. \nCategory Activity Planned Actual quanti quanti 1 Capital Development (micro Installation of irrigation  \nscale irrigation equipment) i  \nComplementary services  \nquantified quantified \nAll expenditures were on their respective guidance codes; and  \nAll payments for the program related activities were accounted for at the time of the audit \n3.4.2 Planning and Budget Performance  \na) Planning  \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}, [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}], [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) \u00b0  \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \nThe district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.  \nThe share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}, [{"headings_0": {"content": "194,077,928", "page": 23, "level": 3}}, {"headings_1": {"content": "washing.", "page": 23, "level": 1}}]], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 8}}, {"headings_1": {"content": "194,077,928", "page": 23, "level": 3}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District allocated 30% to capital development while Complementary services were allocated 70% as shown in the table below. \nMain Threshold as Actual Approved Variance Audit Expenditure per the percentage budget (UGX) remark Items guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 8}}, {"headings_1": {"content": "194,077,928", "page": 23, "level": 3}}, [{"headings_0": {"content": "following;", "page": 24, "level": 8}}, {"headings_1": {"content": "194,077,928", "page": 23, "level": 3}}]], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (B)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B)", "page": 24, "level": 2}}, {"headings_1": {"content": "following;", "page": 24, "level": 8}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 75% 30% 47,172,000 45% The Development Project is (micro scale  \nat rollout irrigation", "metadata": {"headings": [{"headings_0": {"content": "(A) (B)", "page": 24, "level": 2}}, {"headings_1": {"content": "following;", "page": 24, "level": 8}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "phase", "metadata": {"headings": [{"headings_0": {"content": "phase", "page": 24, "level": 1}}, {"headings_1": {"content": "(A) (B)", "page": 24, "level": 2}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment)", "metadata": {"headings": [{"headings_0": {"content": "equipment)", "page": 24, "level": 2}}, {"headings_1": {"content": "phase", "page": 24, "level": 1}}], "page": 24, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total program receipts of UGX.157,240,000, UGX.156,778,659 (99.71 oe  \n%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.174,441 (0.29%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorpti (as per on \n!", "metadata": {"headings": [{"headings_0": {"content": "equipment)", "page": 24, "level": 2}}, {"headings_1": {"content": "phase", "page": 24, "level": 1}}, [{"headings_0": {"content": "equipment)", "page": 24, "level": 2}}, {"headings_1": {"content": "phase", "page": 24, "level": 1}}], [{"headings_0": {"content": "equipment)", "page": 24, "level": 2}}, {"headings_1": {"content": "phase", "page": 24, "level": 1}}]], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(D/B)*1", "metadata": {"headings": [{"headings_0": {"content": "(D/B)*1", "page": 25, "level": 1}}, {"headings_1": {"content": "equipment)", "page": 24, "level": 2}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00 Quarter One 39,310,000 39,310,000 39,310,000 0", "metadata": {"headings": [{"headings_0": {"content": "(D/B)*1", "page": 25, "level": 1}}, {"headings_1": {"content": "equipment)", "page": 24, "level": 2}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter 39,310,000 39,310,000 39,310,000 |", "metadata": {"headings": [{"headings_0": {"content": "Quarter 39,310,000 39,310,000 39,310,000 |", "page": 25, "level": 3}}, {"headings_1": {"content": "(D/B)*1", "page": 25, "level": 1}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter 39,310,000 39,310,000 39,310,000", "metadata": {"headings": [{"headings_0": {"content": "Quarter 39,310,000 39,310,000 39,310,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Quarter 39,310,000 39,310,000 39,310,000 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0]", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 25, "level": 3}}, {"headings_1": {"content": "Quarter 39,310,000 39,310,000 39,310,000", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4.3 Inspection for service delive  \nrojects implemented in FY 2022/23  \nI sampled 2 irrigation projects with a total expenditure of UGX.47,172,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality. The following was observed; \nN Activity Beneficiar Equipment Pictorial evidence Audit oO details y Location supplied  \nconclusion", "metadata": {"headings": [{"headings_0": {"content": "0]", "page": 25, "level": 3}}, {"headings_1": {"content": "Quarter 39,310,000 39,310,000 39,310,000", "page": 25, "level": 3}}, [{"headings_0": {"content": "0]", "page": 25, "level": 3}}, {"headings_1": {"content": "Quarter 39,310,000 39,310,000 39,310,000", "page": 25, "level": 3}}]], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Village,", "metadata": {"headings": [{"headings_0": {"content": "(Village,", "page": 25, "level": 3}}, {"headings_1": {"content": "0]", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish and sub-", "metadata": {"headings": [{"headings_0": {"content": "(Village,", "page": 25, "level": 3}}, {"headings_1": {"content": "0]", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "(Village,", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irrigation Pakwach Surface solar demonstratio Secondary Pump, Drip \n'\\| The inspection was  \nFAT  \nn site School, irrigation, Low f \"Zee \\| undertaken on Pakwach flow sprinkler \\| 1st Town and drag hose Per", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "(Village,", "page": 25, "level": 3}}, [{"headings_0": {"content": "county", "page": 25, "level": 1}}, {"headings_1": {"content": "(Village,", "page": 25, "level": 3}}]], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "December,", "metadata": {"headings": [{"headings_0": {"content": "December,", "page": 25, "level": 3}}, {"headings_1": {"content": "county", "page": 25, "level": 1}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "202 Council system. E : 3andl \\|  \nobserved that UGX. Te eye \\|\\| irrigation 47,122,000 ai es ]/ system was Kur \\| 1  \n\\| m \\| installed and AR", "metadata": {"headings": [{"headings_0": {"content": "December,", "page": 25, "level": 3}}, {"headings_1": {"content": "county", "page": 25, "level": 1}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functioning.", "metadata": {"headings": [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nIrrigation Farmer: Fuel pump, Drip \n\\|  \n\\| are active \n\\|\\| The members \\| \nInspection was demonstratio Openji irrigation,raingu \u2014 Fe undertaken on -\u2014  \n. \n3.5 Transitional Development Ad Hoc Grant-Health  \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nPakwach DLG received UGX.530,000,000 out of UGX.530,000,000 budgeted to the implement the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}, [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}], [{"headings_0": {"content": "functioning.", "page": 25, "level": 1}}, {"headings_1": {"content": "December,", "page": 25, "level": 3}}]], "page": 25, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| sn. Activity", "metadata": {"headings": [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], "page": 26, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned quantity \\| Actual quantity 1 Extension of Maternity ward at Kapita 1  \n1  \n2 \\| Investment Servicing and Monitoring \\| 1  \n1 \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n3.5.1 Positive observations  \nThe entity also allocated program activities in line with the guidelines. \u00b0 \no The entity received all budgeted funds worth UGX.530,000,000 and spent all monies. \no UGX.530,000,000 spent on various Transitional Health Adhoc activities were adequately supported to confirm occurrence.  \ne The district spent on eligible activities.  \nThe project was handed over to UPDF Engineering Brigade and a memorandum e \nwas signed between UPDF and Pakwach District for the Construction of the Maternity Ward Extension.  \no The entity appointed the district Engineer as the contract manager for the implementation of the project.  \noe The entity also allocated program projects as per the guidelines. \n352 Areas of improvement  \n3.5.2.1 Inspection of service delivery indicators of Transitional Health Adhoc \nSN Project Inspection Remarks Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}, [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}], [{"headings_0": {"content": "| sn. Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "functioning.", "page": 25, "level": 1}}]], "page": 26, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 27, "level": 3}}, {"headings_1": {"content": "| sn. Activity", "page": 26, "level": 3}}], "page": 27, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 27, "level": 3}}, {"headings_1": {"content": "| sn. Activity", "page": 26, "level": 3}}], "page": 27, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], "page": 27, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extension of e Construction works on Maternity ward going on the at Kapita. extension block.  \ne Walling was going on.  \ne There was delay in start Contract of works  \namount: UGX.  \n520,000,000. \nRecommendation  \nThe Accounting Officer should ensure timely execution of works. \n4.0 Management of Uganda Road Fund  \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe \nof audit were to ascertain whether the  \namounts were \nSN Category Planned Planned Actual Actual Variance Variance Length Annual length Expenditur (KM) Expenditur (KM) Expenditure (KM) e  \ne  \n1 Manual 98 42,213,000 25.6 9,971,286 72.4 32,241,714 routine Road  \nMaintenance  \n( Road", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 27, "level": 3}}]], "page": 27, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gangs)", "metadata": {"headings": [{"headings_0": {"content": "gangs)", "page": 28, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 3}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Mechanized 73 181,200,000 73 180,813,184 0 386,016 routine  \nmaintenance  \n3 Other 12 56,000,000 9 46,350,000 3 9,650,000 structures  \n(culvert  \nInstallations  \nSafety and  \nEnvironment  \nEquipment 40,647,654 40,629,150 18,504", "metadata": {"headings": [{"headings_0": {"content": "gangs)", "page": 28, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 3}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Repairs", "metadata": {"headings": [{"headings_0": {"content": "Repairs", "page": 28, "level": 3}}, {"headings_1": {"content": "gangs)", "page": 28, "level": 1}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Supervision  \nand  \nAdministratio  \nn  \nADRICs 4,500,000 4,500,000  \nDistrict Road 4,000,000 1,000,000 3,000,000 committee", "metadata": {"headings": [{"headings_0": {"content": "Repairs", "page": 28, "level": 3}}, {"headings_1": {"content": "gangs)", "page": 28, "level": 1}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operations", "metadata": {"headings": [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Supervision / 13,600,000 13,6000,000  \nAdministratio  \nI  \nn Costs  \nTOTAL 183 342,160,65 107.6 296,864,4 75.4 45,296,23 4 20 4 \nThe underfunding led to a reduction in the scope and quality of works done by the works department. \nThe Accounting Officer attributed this to budget cuts from Uganda Road Fund especially during Quarter 4 yet the district must ensure that all roads are passable. \nRecommendation  \nThe Accounting Officer should liaise with Uganda Road Fund to ensure that the budget for the district is fully funded to ensure total service delivery. \nRoutine Manual Maintenance \n\\| Emin Pasha Road with over grown bushes This was attributed to inadequate funding. \nFailure to continously maintain the roads as had been planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already", "metadata": {"headings": [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}, [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}], [{"headings_0": {"content": "operations", "page": 28, "level": 1}}, {"headings_1": {"content": "Repairs", "page": 28, "level": 3}}]], "page": 28, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "spent.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 29, "level": 8}}, {"headings_1": {"content": "operations", "page": 28, "level": 1}}], "page": 29, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "achieved", "metadata": {"headings": [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that, the delay in disbursement of funds to PDM SACCOs was by the Ministry of Finance, Planning and Economic Development (MoFPED \nRecommendation  \nThe Accounting Officer should regularly follow up with MoFPED to ensure that funds are disbursed to SACCOs in time.", "metadata": {"headings": [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}, [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}]], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.4 Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (224 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o  \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}, [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}], [{"headings_0": {"content": "achieved", "page": 34, "level": 1}}, {"headings_1": {"content": "spent.", "page": 29, "level": 8}}]], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the oe \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that o \nPDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}]], "page": 34, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG Core e The HLG Core Implementation team The Accounting Implementation was fully constituted as per the Officer should Teams guideline. ensure that PDM o The District did not prepare quarterly HLG  \ncore performance reports. implementation o There was no evidence of; Mobilization team is fully and sensitization of the various functional by stakeholders at all levels including properly planning", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 34, "level": 3}}, {"headings_1": {"content": "achieved", "page": 34, "level": 1}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "communities,", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 35, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 3}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and budgeting the eThere was no Support for the activity funds continuous formation of PDM enterprise  \ngroups,  \noThere was no training of the PDM  \nenterprise groups and SACCOs, and,  \noTheree was no continuous data  \ncollection at household and community  \nlevels. \nAccounting Officer explained that there were no enough funds to facilitate the functionality of HLG Core implementation team.", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 35, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 3}}, [{"headings_0": {"content": "communities,", "page": 35, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 3}}]], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish  \nI reviewed the operations of the PDC in The", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 35, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 34, "level": 3}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 35, "level": 8}}, {"headings_1": {"content": "communities,", "page": 35, "level": 2}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development the 10 sampled PDM SACCOS, and noted Officer should Committees the following;  \nensure that PDCs", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 35, "level": 8}}, {"headings_1": {"content": "communities,", "page": 35, "level": 2}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe PDCs were fully constituted.  \nare fully functional o Out of 10 PDCs, no SACCO PDC held by planning their all 4 quarterly meetings. funding and oe Parish priorities and action plans for sensitizing the PDCs the FY 2022/2023 were prepared by on their importance all the 10 PDCs.  \ntowards the success \noe \nwell as the Loan, Production, Marketing, Business Development services, Finance and investment sub Committees. \nAccounting Officer attributed this to lack of guidance about the existence of those sub committees in the guidelines. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.5 \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}, [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}]], "page": 35, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], "page": 36, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the o  \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its o  \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development o  \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.  \no A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \noe The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM o \nAs a result, enforcement of recovery of Institutions  \nmoney PRF from beneficiaries by the PDM lender Act,2016. SACCOs may be legally challenged  \nleading to loss of funds. \nAccounting Officer attributed this to insufficient follow up of the process.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}, [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}]], "page": 36, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00a9 5 SACCOs did not have aPDM member Accounting Officer Enterprise and registers/ updated PDM member should ensure that Household  \nregisters contrary to the guidelines. the PDM member", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 35, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 35, "level": 8}}], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Registers", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 35, "level": 8}}], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to update PDM member registers register is updated as may result to extending PRF loans to required by the ineligible beneficiaries leading to failure guidelines.  \nto achieve pillar objectives. \nAccounting Officer explained that it was due to a capacity gap of the Board members who were not well conversant with reading, writing and use of", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 35, "level": 8}}, [{"headings_0": {"content": "Registers", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 35, "level": 8}}]], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "computers.", "metadata": {"headings": [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irregularities in registration of PDM SACCOs and Enterprise groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nPDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5% June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0  \nranking tool, a participatory community appraisal tool which will enable the \nAll beneficiaries should be members of a registered subsistence household on the \u00b0  \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}, [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}], [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}], [{"headings_0": {"content": "computers.", "page": 37, "level": 8}}, {"headings_1": {"content": "Registers", "page": 37, "level": 8}}]], "page": 37, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected oe  \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy oe  \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}, [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}]], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of 9 parishes did not carry out wealth The Accounting Households ranking during identification of Officer should subsistence households. Details are in ensure that wealth Appendix 7.  \nranking tool is properly conducted Failure to identify subsistence so that the rightful households using the wealth ranking beneficiaries for the tool and select and implement PRF can be prioritized projects undermines the \\| identified. achievement of pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer attributed this to insufficient time which was available to finish all the necessary prerequisites for the PDM SACCOs. \n", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}, [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}]], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for All PRF beneficiaries who carried out The Accounting Farming Enterprises farming enterprises in the 48. PDM Officer  \nshould SACCOs did not obtain agricultural expedite the insurance policies from UAIS.  \nprocess of helping PRF beneficiaries to Accounting Officer explained that obtain the policy. management would sensitize  \nbeneficiaries on the benefits of  \nobtainment the insurance policy.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. \na) Low Disbursement of Parish Revolving Fund  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX.89,040,000 (9%) out of the PRF received of UGX.1,068,000,000 leaving UGX.978,960,000 (91 %) undisbursed. Details are in the Appendix 8. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer attributed this to late release of funds by MoFPED to the PDM SACCOs. \nRecommendation \nThe Accounting Officer should always follow up with the Ministry of Finance, Planning and Economic Development to ensure funds are released to the SACCOs in time.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}, [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}], [{"headings_0": {"content": "2023).", "page": 38, "level": 3}}, {"headings_1": {"content": "computers.", "page": 37, "level": 8}}]], "page": 38, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}, {"headings_1": {"content": "2023).", "page": 38, "level": 3}}], "page": 39, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Orig: 5,", "metadata": {"headings": [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}], "page": 39, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28\"December,2023 74 Ly A; N \nAPPENDICES  \nAppendix 1: Performance of Local Revenue \nSource Approved budget Act ual Collections Tax Revenues \nLocal Services Tax  \n101,385,535 68,716,000 32,669,535 Land fees \\| 0 1,691,700 \\| (1,691,700 Business Licenses \\| 35,774,000 14,110,900 21,663,100 Other tax revenues  \n20,460,147 200,000 20,460,147 \\| Non-Tax Revenues \nOther Property income 2,800,000 80,443 2,719,558 Rent 23,315,318 1,486,500 21,828,818 Sale of goods and services", "metadata": {"headings": [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}, [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}], [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}], [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}], [{"headings_0": {"content": "Orig: 5,", "page": 39, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 4}}]], "page": 39, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "44,448,500 2,245,000 42,203,500", "metadata": {"headings": [{"headings_0": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}, {"headings_1": {"content": "Orig: 5,", "page": 39, "level": 2}}], "page": 40, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administrative fees and licenses \\| 950,584,800 345,260,963 \\| 605,323,837 Court fines and Penalties \\| 190,000 0 \\| 190,000 Miscellaneous Revenue \\| 21,041,700 19,976,273 \\| 1,065,427", "metadata": {"headings": [{"headings_0": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}, {"headings_1": {"content": "Orig: 5,", "page": 39, "level": 2}}], "page": 40, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}, {"headings_1": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}], "page": 40, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 \nout  \nBudget Budget Output Out-put budget \\| Activities Audit Audit Output (UGX)  \ncomment on comment on Code indicators targets 1 Governance & 000003 Facilities  \n58,548,385 District  \nDiscretionary No measure of Not indicated Security management Development Equalization activity  \nGrant  \n2 Governance & 000005 Human Resource 7,649,769 Staff raining \n\u2014  \nNo measure of Not indicated Security management activity 3 Governance & 010008 Capacity  \n1,000,000 Printing, stationery No measure of Not indicated ,  \nsecurity strengthening eve Photocopying and Binding activity  \nNatural Resources, 000006 Planning and Budget 00000 inland  \nNo measure of Not indicated Environment, Climate services activity Change, Land and  \nwater", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}, {"headings_1": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}, [{"headings_0": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}, {"headings_1": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}], [{"headings_0": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}, {"headings_1": {"content": "44,448,500 2,245,000 42,203,500", "page": 40, "level": 2}}]], "page": 40, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 41, "level": 3}}, {"headings_1": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}], "page": 41, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "440016 Community  \n1,000,000 Maintenance Building and No measure of Not indicated Mobilization and sensitization and structure activity  \nmindset change empowerment \u2014\u2014\\| Development plan 000006 Planning and budget  \n11,474,654 District  \nDiscretionary No measure of Not indicated implementation services Development Equalization activity  \ngrant aaa  \nGovernance & 000001 Audit and risk 824,884 District  \nNo measure of Not indicated Security management Development Equalization activity  \nGrant  \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 41, "level": 3}}, {"headings_1": {"content": "Total Revenue | 1,200,000,000 453,767,778 | 746,232,222", "page": 40, "level": 3}}], "page": 41, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,497,692", "metadata": {"headings": [{"headings_0": {"content": "81,497,692", "page": 41, "level": 8}}, {"headings_1": {"content": "Community", "page": 41, "level": 3}}], "page": 41, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "37 \nAppendix 3: Implementation of planned outputs  \na) Fully implemented out-puts  \nNo Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully Out-put expenditure activities implemented (UGX) in the activities", "metadata": {"headings": [{"headings_0": {"content": "81,497,692", "page": 41, "level": 8}}, {"headings_1": {"content": "Community", "page": 41, "level": 3}}, [{"headings_0": {"content": "81,497,692", "page": 41, "level": 8}}, {"headings_1": {"content": "Community", "page": 41, "level": 3}}]], "page": 41, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 42, "level": 8}}, {"headings_1": {"content": "81,497,692", "page": 41, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital 01-Education, 1202010101 - 320162- Capitation 316,776,359 3 3", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 42, "level": 8}}, {"headings_1": {"content": "81,497,692", "page": 41, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 8}}, {"headings_1": {"content": "out-put", "page": 42, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sports and Skills \nAgro Industrialization 01 - Institutional \nStrengthen Competence Primary (Acquisition of based training non-residential", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 8}}, {"headings_1": {"content": "out-put", "page": 42, "level": 8}}, [{"headings_0": {"content": "Management", "page": 42, "level": 8}}, {"headings_1": {"content": "out-put", "page": 42, "level": 8}}], [{"headings_0": {"content": "Management", "page": 42, "level": 8}}, {"headings_1": {"content": "out-put", "page": 42, "level": 8}}]], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Building", "metadata": {"headings": [{"headings_0": {"content": "Building", "page": 42, "level": 1}}, {"headings_1": {"content": "Management", "page": 42, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "010015 - Extension 48,027,185 1 1 Strengthening and Services  \nCoordination.  \n3 Governance & Security. 01- Institutional  \n000014 = 164,052,170 1 1 coordination Administrative and  \nSupport Services  \n4 Integrated transport 03-Transport 9020401-Capacity of 000017 - Infrastructure 237,135,270 1  \n1 Infrastructure and Infrastructure and existing transport Development and  \nServices Services infrastructure and Management  \nDevelopment services increased.  \n9020401- Capacity of 260014-Road 40,629,150 1 1 existing transport Equipment and Fleet  \ninfrastructure and Management Services  \nservices increased.  \n04 -Accountability 18040604- Oversight 000023- Inspection 19,100,000 1 1 \\| Systems and service Monitoring Reports  \nand Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Building", "page": 42, "level": 1}}, {"headings_1": {"content": "Management", "page": 42, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Natural Resources, 03 - Water Environment, Climate Resources Change, Land and management Water", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "000006 Planning and 601,621,032 4 4 -  \nBudgeting services \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}, [{"headings_0": {"content": "Delivery", "page": 42, "level": 8}}, {"headings_1": {"content": "Building", "page": 42, "level": 1}}]], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,427,341,166", "metadata": {"headings": [{"headings_0": {"content": "1,427,341,166", "page": 42, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 42, "level": 8}}], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \nBudget Out-put Total Out-put Total No Number of No of No of expenditure activities fully partially activities UGX \u2018000\u201d in the implement implement that were output ed ed not activities activities implement ed  \nHuman 02- Population, 320080 - Support to 530,000,000 1  \n1  \nCapital Health, Safety and Hospitals  \nDevelopment management  \nHuman 01 -Education, Sports 320016 = 2,318,368,676 2  \n2  \nCapital and skills Management of  \nDevelopment Education Services  \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "1,427,341,166", "page": 42, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 42, "level": 8}}, [{"headings_0": {"content": "1,427,341,166", "page": 42, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 42, "level": 8}}]], "page": 42, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,848,368,676", "metadata": {"headings": [{"headings_0": {"content": "2,848,368,676", "page": 43, "level": 3}}, {"headings_1": {"content": "1,427,341,166", "page": 42, "level": 2}}], "page": 43, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 \nAppendix 4: Utilization of wage Budget \nDepartments  \nApproved Budget Supplementary Revised Budget Warrant", "metadata": {"headings": [{"headings_0": {"content": "2,848,368,676", "page": 43, "level": 3}}, {"headings_1": {"content": "1,427,341,166", "page": 42, "level": 2}}, [{"headings_0": {"content": "2,848,368,676", "page": 43, "level": 3}}, {"headings_1": {"content": "1,427,341,166", "page": 42, "level": 2}}], [{"headings_0": {"content": "2,848,368,676", "page": 43, "level": 3}}, {"headings_1": {"content": "1,427,341,166", "page": 42, "level": 2}}]], "page": 43, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payments", "metadata": {"headings": [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], "page": 44, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 1,885,387,388 1,517,980,757 3,403,368,145 3,403,368,144 1,891,769,616 Commercial Services I 29,611,289 25,000,000 54,611,289 54,611,289 48,687,798 Community based Services 144,497,004  \n144,497,004 144,497,004 111,003,896 Education 8, 132,939,984 3,588,214,054 \\_11,721,154,038 11,721,154,038 8,415,786,498 Finance 205,483,000 94,820,119 \\| 300,303,119 300,303,119 136,873,778 Health \n3,280,933,559 \\| 5 485,190,889 \\| 8,766,124,448 8,766,124,448 3,203,261,696 Internal Audit 29,611,289 \\| \\| 29,611,289 29,611,289 19,650,116 Natural Resources \n122,465,340 \\| 59,766,442 \\| 182,231,782 182,231,782 180,119,653 Planning 31,793,000 31,793,000 31,793,000 25,454,630 Production 608,851,920 185,076,848 793,928,768 793,928,768 725,627,850 Roads and Technical Services 64,540,000 20,033,556 84,573,556 84,573,556 84,483,923 FE bodies 91,568,000 352,348,077 443,916,077 319,014,821 299,273,761 Total  \n14,627,681,773 11,328,430,742 25,956,112,515 25,831,211,258 15,141,993,215 \n40 \nAppendix 5: Variances in required percentage allocations and actual percentages allocated \nSN. Category  \nDescription Approved Ideal Actual Varian Expenditures Expendit Varian Remarks budget allocati budget ce ure ce  \non (%) Allocati (%)  \nallocatio (%)  \non (%  \nn (%  \n(B) (D)=(B/ ( (H)=(G/ (1)=(C \n1 RWSSG \\| \\| \nA) F) -H) \n\\| (a) New capital Siting and 207,500,000 Min. 64%  \ndevelopments that drilling of 65%  \nincludes water and deep  \nsanitation facilities boreholes  \nand  \nconstruction  \nof 2 stance  \nVIP latrine  \n(b) Rehabilitation of water Rehabilitation 92,284,614 Max. 29%  \nfacilities of 7boreholes 25%  \n(c) Investment servicing Maximum of 23,937,688 Max. 6%  \ncosts 10% 10% \n207,449,892 6% Below recommend allocation \nBeyond budget 23,937,688 Within budget \nTotal RWSSG (A) \\_ \n323,722,302 \\| 100% 100%  \n\\| 354,039,226 \\| 100%  \n2 PWSG \\| \\|  \n(a) New capital Extension of 223,952,908 Min. 83% 2% 193,635,876  \nBelow budgetideal developments that piped water 85%  \nallocation  \nincludes water and system to  \nsanitation facilities nine villages  \nand 2 primary  \nschools. \n(b) Investment servicing Maximum of 39,081,008 Max. 17% 2% 39,081,008 17% -2% Above ideal budget costs 15% 15% allocation \\| Total PWSG 263,033,916 \\| 100% 232,716,884 \\| 100%  \n\\| \n41 \nAppendix 6: Inspection of PDM Household projects  \nSN. Vote Parish Name of Name of Loan Loan Amount \\| Project le of the project", "metadata": {"headings": [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}, [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}], [{"headings_0": {"content": "Payments", "page": 44, "level": 3}}, {"headings_1": {"content": "2,848,368,676", "page": 43, "level": 3}}]], "page": 44, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~ Remark", "metadata": {"headings": [{"headings_0": {"content": "~ Remark", "page": 46, "level": 3}}, {"headings_1": {"content": "Payments", "page": 44, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name Name SACCO PRF Amount as per funded beneficiary as per household  \nSACCO evidence  \nrecords provided", "metadata": {"headings": [{"headings_0": {"content": "~ Remark", "page": 46, "level": 3}}, {"headings_1": {"content": "Payments", "page": 44, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Pakwach Ganda Ganda- Florence 860,000 860,000 Fish  \nThe beneficiary was DLG Panyimur Gipatho", "metadata": {"headings": [{"headings_0": {"content": "~ Remark", "page": 46, "level": 3}}, {"headings_1": {"content": "Payments", "page": 44, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "selling.", "metadata": {"headings": [{"headings_0": {"content": "selling.", "page": 46, "level": 8}}, {"headings_1": {"content": "~ Remark", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "doing well. Was buying", "metadata": {"headings": [{"headings_0": {"content": "selling.", "page": 46, "level": 8}}, {"headings_1": {"content": "~ Remark", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Fish", "metadata": {"headings": [{"headings_0": {"content": "(Fish", "page": 46, "level": 3}}, {"headings_1": {"content": "selling.", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fish from fishermen, dry", "metadata": {"headings": [{"headings_0": {"content": "(Fish", "page": 46, "level": 3}}, {"headings_1": {"content": "selling.", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monger)", "metadata": {"headings": [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "it, smoke it and then sells it. \n", "metadata": {"headings": [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}, [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}]], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Pakwach Pakwach Atyak Ocakacon 1,000,000 1,000,000 coat", "metadata": {"headings": [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The beneficiary = DLG Sub Pakwach Charles", "metadata": {"headings": [{"headings_0": {"content": "Monger)", "page": 46, "level": 8}}, {"headings_1": {"content": "(Fish", "page": 46, "level": 3}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rearing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 46, "level": 8}}, {"headings_1": {"content": "Monger)", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bought four goats and county Sacco  \nwas hoping they will reproduce and he sells. The beneficiary didn\u2019t have insurance in case he lost the goats due to disease.", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 46, "level": 8}}, {"headings_1": {"content": "Monger)", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Pakwach Pakwach Atyak Oyirwoth 1,000,000 1,000,000 Fishing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 46, "level": 8}}, {"headings_1": {"content": "Monger)", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Te E", "metadata": {"headings": [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The beneficiary got 1m DLG Sub Pakwach Kennedy  \nand used it to buy county Sacco ; fishing gears. He bought a fishing net and used some to pay for boat renting. \nI \n42 \nAppendix 7: Failure to carry out Wealth ranking of households  \nSN Vote Name Parish Name Was wealth ranking No. of villages No. of villages were wealth Remarks carried out at parish  \nranking was carried out  \nlevel?", "metadata": {"headings": [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}, [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}], [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}], [{"headings_0": {"content": "Te E", "page": 46, "level": 3}}, {"headings_1": {"content": "rearing", "page": 46, "level": 8}}]], "page": 46, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Pakwach DLG __| Abok Parish No", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "Te E", "page": 46, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Pakwach DLG | Hoima Parish No", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pakwach DLG Oguta Parish No Pakwach DLG Atyak Parish No Pakwach DLG Paroketo No Parish", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Pakwach DLG Amor East No\n7. Pakwach DLG Povungu No Central  \n\\| 8. \\| Pakwach DLG \\| Ganda Parish No 9 Pakwach DLG \\| Nyakagei No Parish", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "14 \n0 \\| Wealth ranking Not done 9 \n0 \\| Wealth ranking Not done 11 \\| 0 Wealth ranking Not done 14 \\| 0 Wealth ranking Not done \\| 17  \n0 Wealth ranking Not done \n13  \n0 Wealth ranking Not done 8 \n0 a ranking Not done", "metadata": {"headings": [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}, [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}], [{"headings_0": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG __| Abok Parish No", "page": 47, "level": 3}}]], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 8", "metadata": {"headings": [{"headings_0": {"content": "| 8", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 Wealth ranking Not done", "metadata": {"headings": [{"headings_0": {"content": "| 8", "page": 47, "level": 3}}, {"headings_1": {"content": "| Pakwach DLG | Hoima Parish No", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 7", "metadata": {"headings": [{"headings_0": {"content": "| 7", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8", "page": 47, "level": 3}}], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| Wealth ranking Not done \n43", "metadata": {"headings": [{"headings_0": {"content": "| 7", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8", "page": 47, "level": 3}}, [{"headings_0": {"content": "| 7", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8", "page": 47, "level": 3}}]], "page": 47, "document_name": "Packwach District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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