diff --git "a/reports/chunks/Pallisa District Local Government report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Pallisa District Local Government report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Pallisa District Local Government report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF PALLISA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 1, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable cf. Contents \n- \nEEE ii \nBE Re iv cesarean ac scr SE RR eR ea econo \nPIE \n1 nee EEE \nBASIS FOR DPINIEN \n1 en nn \na EEE SEE 1 \nLY IMPLEMERTATORN GF THE APPROVEB BUDGET \n1 nenn nn \n2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL.......nessnesnesennnnennnnennnnnnnnnn 11 \nEMPHASIS OF MATTER scasssa \nTs seuss cssstsnsiaseannansannereansssnsasenanesanenonsnonannesantasconsnsacionanesieenqueauaienduan mnwneanisen \n=0 WANRECOVERED YLP ANGE UIWER FUNDE \n15 nn. icin vincennrna nnniacaminanamenaNennniNN \nTRIER DEN 15 ee \n4.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS)..15 \n", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}]], "page": 1, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41. REVIEW OF EDUCATION DEVELOPMENT GRANT \n15 un nn", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 1}}], "page": 2, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Ad Stele SIGCInictUI0 lancasnon \n15 amen eaES \nck, \u00abCES OT TT cere \n16 teaser eae ea ma She alacaiansesnsnanmamannnaciin \n4.1.2.1 Selection of schools/projects for Education Development grant.........eeeeee. 16 \n4.1.2.2 \nFailure to undertake mitigation measures for Projects/programs with related EISITOHBERIE are Bi ON une 16 4.1.2.3 Under absorption of Education Development grant ........ueseeeeenseneenenn 17 \n4.1.2.4 \nFailure of user committees to oversee implementation of Projects/programs ........ 17 \neA rk Mest TEI TT AIT \n18 canes ic eS Ca eGR. \nEnea PRINTER 18 \n2 PU Er TVR are 19 coe eerste ree sei cinccceeccnceeeceee \n42.2.1 \u2018(FPAl@SS 1 TAG CISCIEUTIOTY Of PROJECTS: \n19 nennen 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Treasury Single Account en", "metadata": {"headings": [{"headings_0": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}, {"headings_1": {"content": "Deduction", "page": 4, "level": 2}}], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 \u2018Treasury Sub Single Account OE", "metadata": {"headings": [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Uganda Banker\u2019 Aston \\| Uganda Consolidated Fund BO \nu \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF PALLISA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Pallisa 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 Pallisa 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. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}, [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}]], "page": 4, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I 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 \naudit of the financial statements as a \nEntities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \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 Pallisa 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 the District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.45,571,268,486 out of which UGX.45,334,731,276 was warranted as shown below; \nBudget UGX \nWarrants \n% age of warrants \\_\\_\\_\\_\\_000\" (A) UGx \"000\" (B) \nj 27,006,487 \\| 27,006,487 \n[2 Wonswage) [12604905 120 \\| \nfrets rae 1", "metadata": {"headings": [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}, [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}], [{"headings_0": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}, {"headings_1": {"content": "j i Public Procurement & Disposal of Public Assets\u201d", "page": 4, "level": 2}}]], "page": 5, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aeaaa7at", "metadata": {"headings": [{"headings_0": {"content": "aeaaa7at", "page": 6, "level": 4}}, {"headings_1": {"content": "7 \u2018Treasury Sub Single Account OE", "page": 4, "level": 1}}], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "oem", "metadata": {"headings": [{"headings_0": {"content": "oem", "page": 6, "level": 4}}, {"headings_1": {"content": "aeaaa7at", "page": 6, "level": 4}}], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.45,334,731,276, I reviewed expenditure on activities/outputs worth UGX.29,923,366,449 (66%) as summarised in the table below; \nDetails \nActual expenditure Cumulative Actual Cumulative %age \n5 Wage expenditure (Payroll", "metadata": {"headings": [{"headings_0": {"content": "oem", "page": 6, "level": 4}}, {"headings_1": {"content": "aeaaa7at", "page": 6, "level": 4}}, [{"headings_0": {"content": "oem", "page": 6, "level": 4}}, {"headings_1": {"content": "aeaaa7at", "page": 6, "level": 4}}], [{"headings_0": {"content": "oem", "page": 6, "level": 4}}, {"headings_1": {"content": "aeaaa7at", "page": 6, "level": 4}}]], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit/FS-audit)", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education grant - Formerly SFG \n(UGX) expenditure out of total 25,533,967,131 25,533,967,131 \n4 (Infrastructure) 905,709,665] \u201427,066,620,721\\| \n60 \n6 Micro Irrigation Scale \n334,135,159 28,003,079,412 62 7 Water development grant (Piped 780,131,283 28,783,210,695 63 \nspecial audit report on salary payroll and a summary of the key findings reported in Sectio n 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}, [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}], [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 8}}, {"headings_1": {"content": "oem", "page": 6, "level": 4}}]], "page": 6, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[no Observation", "metadata": {"headings": [{"headings_0": {"content": "[no Observation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \\_\\_\\| 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect local The \nAccounting revenue to the tune of UGX.350,775,739; however by the end of the year Officer should \nonly UGX.293,986,871 had been collected representing 84% performance as Undertake \nshown in the table below and detailed in Appendix 1.", "metadata": {"headings": [{"headings_0": {"content": "[no Observation", "page": 7, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 8}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "comprehensive", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 7, "level": 8}}, {"headings_1": {"content": "[no Observation", "page": 7, "level": 3}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Source", "metadata": {"headings": [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Actual Collections Variance enumeration of all \\_\\_ \n\\| \n; \nTax Revenues 183,784,000 184,916,000 -1,132,000 traders, constitute a functional land board er] and institute measures \nof \nIn addition, a review of IFMS records revealed that out of the reported actual \ncollecting the planned collections of UGX.293,986,871, only UGX.229,261,500 (78) was warranted revenue. \nfor spending leaving a balance of UGX.64,725,371 not warranted in the year \nunder review. \nUnder collection of Local revenue and failure to warrant all the receipts denied the entity resources for implementation of the planned activities. \nThe activities that were either not or partially implemented were not provided by management for further assessment as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}, [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}], [{"headings_0": {"content": "Source", "page": 7, "level": 3}}, {"headings_1": {"content": "comprehensive", "page": 7, "level": 8}}]], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 Programme", "metadata": {"headings": [{"headings_0": {"content": "7 Programme", "page": 7, "level": 1}}, {"headings_1": {"content": "Source", "page": 7, "level": 3}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount not Activities not Purpose and warranted /partially impact ofthe (UGX) implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "7 Programme", "page": 7, "level": 1}}, {"headings_1": {"content": "Source", "page": 7, "level": 3}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eactivity.", "metadata": {"headings": [{"headings_0": {"content": "\u201eactivity.", "page": 7, "level": 8}}, {"headings_1": {"content": "7 Programme", "page": 7, "level": 1}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii enge", "metadata": {"headings": [{"headings_0": {"content": "ii enge", "page": 7, "level": 1}}, {"headings_1": {"content": "\u201eactivity.", "page": 7, "level": 8}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn ii", "metadata": {"headings": [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nImplementation Security \n3 Natural Resources, 13,160,362 Not provided Not explained Environment, \nClimate Change, \nLand And Water \nDevelopment", "metadata": {"headings": [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}, [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}]], "page": 7, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation \\| Recommendation programmes out of which UGX.45,334,731,276 was warranted resulting in a Officer should liaise shortfall of UGX.236,537,210 representing 99 performance. \nwith MoFPED and other Agencies to The performance of warrants from each of the programmes from which the ensure \nthat all entity was allocated funds is shown in table below; \nbudgeted funds are Programme Approved Warrants Variance realized and Budget (UGX) (UGX) (UGX) Bn management should carry out analysis to identify all the affected activities as a result \nfor 9 implementation in the Natural 255,437,541 240,760,011 14,677,530 94 subsequent FY. resources, \nenvironment, \nclimate change \nPrivate sector 755,309,355 736,429,963 18,879,392 \ndevelopment \nIntegrated 3,399,854, 337 3,378,973, 223 20,881,114 \ntransport \ninfrastructure \nand services \nHuman capital 30,247,908,288 30,224,663,088 23,245,200 100 \ndevelopment \nPublic sector 950,766,449 905,933,846 44,832,603 \ntransformation \nCommunity 1,295,016,998 1,256,016,998 39,000,000 \nmobilization \nand mindset \nchange \nGovernance 12,000,000 12,000,000 \nand securit: \n\\| \nDevelopment 6,441,658,111 6,403, 103,441 38,554,670 \nplan \nimplementatio \nn \nTourism 8,277,308 3,277,308 5,000,000 \nDevelopment \n45,571,268,486 45,334,731,276\\| 236,537,210 \\|99 \nThe UGX.236,537,210 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme \nAmount not Activities not Purpose and impact of warranted /partially the unimplemented implemented activity \nAgro- 31,466,701 Agricultural Purpose Industrialization Cluster Road chokes and facilitation of \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}, [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}], [{"headings_0": {"content": "nn ii", "page": 7, "level": 1}}, {"headings_1": {"content": "ii enge", "page": 7, "level": 1}}]], "page": 8, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er Human", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 23,245,200 Not provided Not explained \nIntegrated 44,832,603 Planned Purpose transport drainage Improved accessibility infrastructure \nworks of \nmobility to access \nand services \nPallisa -Olok- goods and services Apapa and across the district Omare swamp", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}, [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}]], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Impact were not", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Improved access to implemented goods and services not achieved \nNatural 25,839,638 Not provided Not explained Resources, \nEnvironment, \nClimate Change, \nLand And Water", "metadata": {"headings": [{"headings_0": {"content": "er Human", "page": 9, "level": 2}}, {"headings_1": {"content": "nn ii", "page": 7, "level": 1}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fe Public", "metadata": {"headings": [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sector \n38,554,670 \na Not provided \na Not explained \nThe Accounting Officer explained that the network for IFMS & PBS was not stable during the time of audit to enable them provide activities not implemented under Natural Resources, Environment, Climate Change, Land and Water and Public Sector Transformation program. \n1.3 \nPerformance of External Assistance \nThe District realized and warranted UGX.178,990,000 from external assistance as in the approved budget. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.45,334,731,276 availed during the year, The \nAccounting UGX.42,980,923,492 was utilized by the entity resulting in un-utilized Officer should follow warrants of UGX.2,353,807,784 representing utilization of 95 as shown in the up the matter with table below; \nrelevant authorities to Programme Warrants Utilized Un utilized ensure that vacant Availed (UGX) warrants warrants positions especially (UGX) \nthose on replacement basis are filled, seek", "metadata": {"headings": [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}, [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}], [{"headings_0": {"content": "Fe Public", "page": 9, "level": 2}}, {"headings_1": {"content": "er Human", "page": 9, "level": 2}}]], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cAgro-", "metadata": {"headings": [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"2,173,573,398 \\| 1,891,421,563 \\| 282,151,835 \ntimely guidance on industrialization \nthe functionality of Natural 240,760,011 240,079,857 680,154 \nNo Observation Recommendation mobilization and \nmindset change \nGovernance and \nsecuri \nDevelopment 6,403, 103,441 6,374,905,194 28,198,247 100 \nplan \nimplementation \nTourism 3,277,308 3,277,291 100 \nDevelopment \nTotal 45,334,731,276\\| 42,980,923,492\\| 2,353,807,784 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable showing activities affected by under-utilization of warrants Programme Warrants not Activities affected Reason for the Utilized by the under underutilization of utilization \nwarrants \n1 Agro- 282,151,835 Recruitment of Late release of industrializa extension workers the \ntion \nsupplementary budget (May", "metadata": {"headings": [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}, [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}]], "page": 9, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 Developmen 27,769,979 \nFilling of vacant \nExpiry of the \nt Plan \npositions on a \noffice terms for Implementa \nreplacement basis one of the \ntion \nin Finance and \nmembers of DSCs audit department which brought not undertaken contradictions in the quorum for a fully constituted DSC to carry out business \n3 Governance 151,906,673 \nFilling of vacant \nExpiry of the \nAnd \npositions in LLGs \noffice terms for Security \none of the members of DSCs which brought contradictions in the quorum for a fully constituted DSC to carry out business \n4 Human 1,845,333,840 e Planned scope e By close of the capital \nof the \nFY the contract developmen \nconstruction of had not \nt SEED secondary completed the", "metadata": {"headings": [{"headings_0": {"content": "\u201cAgro-", "page": 9, "level": 2}}, {"headings_1": {"content": "Fe Public", "page": 9, "level": 2}}], "page": 10, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], "page": 11, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation out business \nNatural 17,607,845 \nFilling of vacant \nExpiry of the Resources, \npositions in natural office terms for Environmen \nresources \none of the \nt, Climate \ndepartment \nmembers of DSCs Change, which brought Land And \ncontradictions in Water \nthe quorum for a fully constituted DSC to carry out business \nPublic 28,198,247 Payment of Not provided Sector pension and \nTransformat \ngratuity \nion \nThe Accounting Officer explained that ffunds were re-voted pending the lifting of the ban on recruitment. Currently recruitment is only replacement basis.", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}, [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}]], "page": 11, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Lack of appropriate performance indicators and targets in the work The \nAccounting plans \nOfficer should make a Regulation 11 (2) b of the Public Finance Management Regulations, 2016 follow up on the PBS states that the work plan of a vote shall indicate the key performance technicalities \nwith indicators to be used to gauge the out-puts. \nMOFPED to avoid such omissions and Part A of the performance contract for Accounting Officers outlines the core going forward ensure performance requirements against which their performance should be that activities/outputs assessed in regard to achievement of planned results. This requires the implemented \nare Accounting Officer to be assessed on the extent to which annual key properly planned for performance indicators and targets are achieved for key projects and/or with \nappropriate programs. \nperformance \nindicators \nand I reviewed the approved work plan and sampled 08 outputs with a total of 30 \ntargets. \nactivities and noted that all outputs did not have clear performance indicators \nand targets as summarized in the table below and detailed in Appendix 2. \nTable showing performance indicators \nCategory of \nNo of No. of No of Expenditure outputs activi Activities activities Amount ties with clear without (UGX) \nin the performan clear \nObservation \nRecommendation entry and others were not relevant for the Local Governments. \nImplementation of outputs \nI assessed the implementation of eight (08) outputs with thirty (30) activities The \nAccounting worth UGX.3,657,055,111 and noted that; \nOfficer should devise strategies to ensure Five (05) outputs with twenty three (23) activities and expenditure worth \nfull implementation of e \nUGX.2,496,788,458 were fully implemented. \nplanned outputs. \ne Three (03) outputs with seven (07) activities worth UGX.1,160,266,653 were partially implemented. Out of seven (07) activities, the entity fully implemented two (02) activities; five (05) activities were partially implemented, while none of the activities remained unimplemented. \nTable showing implementation of outputs \nCategory No of No. of No of No of Expendit of \nactivities Activiti activiti activities ure outputs in the es fully es not Amount outputs implem partiall impleme (UGX ented y nted \nimplem \n23 21 02 implemente \nd outputs \nPartially \nimplemente \nd outputs \nPartial 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. \nPartially implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}, [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}]], "page": 11, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of two (02) - 5 stance pit latrines in primary schools\n2. Supply oftwenty (20) four-3 seater desks in primary schools\n3. Supervision visits of six (06) PDM SACCOS\n4. Three 3 quarterly monitoring of on-going DDEG projects and report compilation\n5. Manual routine maintenance of 109 kms using mobile gangs conducted.\n6. Drainage works (installation) of culverts on 2 roads (Pallisa -Olok-Apapa and Omare swamp)\n7. Water quality testing for 2 water sources", "metadata": {"headings": [{"headings_0": {"content": "Observation", "page": 11, "level": 3}}, {"headings_1": {"content": "\u201cAgro-", "page": 9, "level": 2}}], "page": 12, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], "page": 14, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed and desks supplied to Grant \nprimary schools. I noted that all projects sampled were implemented to the expectations. \nConstruction of Akadot Seed Not sure whether the targeted School was still under progress completion dates will be achieved where structures were at roofing because of slow progress. This may stage. Project signage had not lead to delayed service delivery \nbeen installed yet this is one of the \nitems under preliminaries. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29'\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nThe District had a wage budget of UGX.27,254,855,567, out of which UGX.25,533,967,131 (94%) was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}]], "page": 14, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 \nUtilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.23,434,413,247 and The Accounting Officer should obtained supplementary funding of UGX.3,820,442,320 resulting follow up the matter with into a revised wage budget of UGX.27,254,855,567 which was all relevant authorities to ensure warranted. \nthat the revoted funds is utilized to fill vacant positions Out of the total warrants, UGX.25,533,967,131 was utilized by the especially \nthose on DLG resulting in un-utilized warrants of UGX.1,720,888,436 replacement basis are filled representing utilization of 94% as summarized in the table below; \nApproved Supplemen Revised Warrants Payments Unspent \nBudget tary UGX. Budget UGX. Bn UGX. Bn Balance \nUGX. Bn \nUGX. Bn", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 3}}, {"headings_1": {"content": "Observation", "page": 11, "level": 3}}], "page": 15, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27.25 27.25 25.25", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], "page": 15, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "records and may complicate the employee service history and specified timeline for retirement procedures. Where the errors in dates of birth increase appropriate action \nthe length of service, it may lead to the irregular extension of \nemployee service. \nThe Accounting Officer explained that explained that management advised employees with inconsistencies in their dates of birth to adjust the NIRA dates on National Identity Card to match the IPPS dates which were provided and captured earlier in accordance with guidance from MoPS. \n2.3 \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023).", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}]], "page": 16, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I noted that; \n(a)\\} Payment of salary using wrong scales and notches \nA comparison of the base pay as per IPPS payroll registers with the The Accounting Officer should base pay as per salary structure revealed that 932 staff were paid reconcile payrolls on a on a wrong scale/notches leading to an overpayment of monthly basis to ensure that UGX.239,999,291 and underpayment of UGX.222,369,923. \nsalaries are paid accurately as per the salary scales and I note that capturing of employee records on wrong scale/notches budget for annual salary was attributed to failure by management to effectively follow annual increments where necessary. salary increments as per the approved salary structure and In addition, the HCM system reconciliations. \nshould be reviewed by the Ministry of Public Service to Capturing of employee records on wrong scale/notches distorted the automate the increments implementation of the wage budget. Underpayment negatively since they are based on affects the employees\u2019 livelihood as well as their terminal benefits individual \nappointment while; over-payments caused a financial loss to the Government. \nanniversaries. \nThe Accounting Officer explained that some staff had wrong salary segments due to failure to effect annual increments occasioned by insufficient wage. However, all staff with wrong salary steps have been put right following the realization of supplementary wage allocations and those recoveries have been initiated on IPPS for those overpaid. \nFurthermore, annual salary increments have been captured in the subsequent wage estimates \n2.4 \nManagement of statutory and non-statutory deductions \nI recomputed and compared the total deductions from the payroll registers with the remittances/payments to establish whether all the deductions were made to the \nEconomic Development after reconciling with the Payroll registers from Ministry of Public Service. However, under remittances were occasioned by exceptions made of staff not eligible for payment each month and this anomaly has been coming from the fact that management used the payment files for payment. Going forward, management will be reconciling the payroll and the payment files so as to remit the correct amounts and all the under remittances shall be made good", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}], [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}]], "page": 16, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Over /under remittance of non-statutory deductions \nI compared the deductions in the IPPS/HCM payroll registers with The Accounting Officer should the remittances/payments and I observed an over and under- put in place controls to ensure remittance of UGX.29,740,287 and UGX.64,287,077. \nthat non-statutory deductions are always ac\\_ accurately Over-remittance constrains resources allocated to pay the wage bill computed and promptly paid while under-remittance creates obligations to the District that could as per the payroll register. In result in fines and penalties. Furthermore, over-remittance creates addition, the amounts over avenues for siphoning funds through the creation of fictitious remitted should be followed suppliers/ beneficiaries in the system. \nup with a view of recovery \nThe Accounting Officer explained that deductions were paid based on the payment file from Ministry of Finance, Planning and Economic Development after reconciling with the Payroll registers from Ministry of Public Service. However, under remittances were occasioned by exceptions made of staff not eligible for payment each month and this anomaly has been coming from the fact that management used the payment files for payment. Going forward, management will be reconciling the payroll and the payment files so as to remit the correct amounts and all the under remittances shall be made good", "metadata": {"headings": [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}, [{"headings_0": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}, {"headings_1": {"content": "Development", "page": 14, "level": 3}}]], "page": 17, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 19, "level": 3}}, {"headings_1": {"content": "27.25 27.25 25.25", "page": 15, "level": 5}}], "page": 19, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], "page": 21, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "536,892,953 \\| 524,373,030 \\| 12519923 8 \\| \\| \nThe Accounting Officer explained that the un-spent balance was due to the failure by the contractor to deliver desks on time. \nThe Accounting Officer explained that the procurement process delayed to start leading to delay in getting service providers hence delay in-execution and completion of works. \nDistrict/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/municipality level. \nI noted that 08 projects worth UGX.506,920,000 were not sufficiently supervised by their respective user committees. See the details in the table below; \nUser committees involved \n. in project supervision \n> \nUser committees not involved in project supervision \nTotal \nThis may lead to misuse of project funds and unsatisfactory works. \nThe Accounting Officer promised to increase on the monitoring and supervision. Recommendation \nThe Accounting Officer should ensure that user committees are in place for effective supervision and monitoring of projects. \n4.2 WATER DEVELOPMENT GRANT \nThe Water Development Grant is a government program to achieve Sustainable Development Goal No.6, which aims to attain universal and equitable access to safe and affordable drinking water by 2030. In line with this, the NDP III also aims at increasing access to safe and clean water and sanitation\u2014rural water supply and sanitation cover communities with populations between 1,500 and 5,000\u2019. \nI designed audit procedures to assess the utilization of the development grant and the effectiveness of implemented water infrastructure in improving sustainable access to safe water by rural communities in Uganda. The following were my findings; \n4.2.1 Positive observation \nI reviewed the water grant work plans and noted that all of the budgeted \u00b0 \nprojects were provided for in the approved five-year development plan. I noted that all of the approved projects in the work plan were eligible", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 21, "level": 3}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 3}}]], "page": 21, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mi", "metadata": {"headings": [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}], "page": 26, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "water piped system \nare existence \nWithout functional water user committees, the installed facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \n4.3 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in District/MC/City 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. \nPallisa District received UGX.334,135,159, out of UGX.334,135,159 budgeted representing 100% performance to implement the following activities. \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": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}, [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}], [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}], [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}], [{"headings_0": {"content": "Mi", "page": 26, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 3}}]], "page": 26, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 2}}, {"headings_1": {"content": "Mi", "page": 26, "level": 2}}], "page": 27, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 2}}, {"headings_1": {"content": "Mi", "page": 26, "level": 2}}], "page": 27, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], "page": 29, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that guidelines are followed and charge expenditure on specified codes. \n4.3.2.3 Inspections \nBy the time of audit the entity had installed all five (05) irrigation equipment on various farms. I sampled two (02) demonstration sites and undertook procedures to ascertain the extent of service delivery in regards to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The table below refers; \nActivity Locatio Equipment Value of Pictorial Summary of Audit details n sub- supplier equipment evidence findings (Time, conclusion county and (UGX) \u2018Bns Quality, \nQuantity, Cost \nprocureme \nnt \nand reference \nSupply of i Opwat PALI/548/ 19,968,796 \nx \n\\| \nirrigation Damian eta SUPLS/20 \ndistribution The farmer equipme 22- water tank is should be ) \nnt and \n23/00006 \n\u2018\\| in place and \nsupported to \ninstallatio \nbeing powered address the by Solar challenges n \nN power and is \nall in good \ncondition. \nSolar panel is \non top of the \npowered by tank and \nsolar system properly \nsupported by \n\\|\\| metallic \nmetals. \n\u2018\\| There are 3 \n\\| irrigation Liane ! technologies ne used that is, echnology Drag horse, F rer] \\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 2}}]], "page": 29, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=A) Sprinklers and", "metadata": {"headings": [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], "page": 29, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Drip line \n\\| technology. \n\u00ab<1 \nrequired to keep moving around while \nirrigating like drag horse technology where a small area can be covered. \n\\| \nSupply of Pallisa PALI/548/ 6,193,000 % Functional. irrigation Town SUPLS/20 \nequipme Counci 22- \nIdistributi The farmer t \nis i should be i \nnt and \\| 23/00006 : i supported to installatio es address the \nn \nchallenges \ntechnologies are Drag horse, Sprinkler and drip water. \nChallenge The project was affected \nby water logging and all the \nvegetable(cab bages, onions \nwere \ndestroyed). The farmer is \nplanning to start planting animal grass. \nThe district has deployed an Agriculture Extension Officer to each of the demo site and to continue providing essential services to farmers \nI advise the Accounting Officer to continue providing extensional services to farmers to overcome the challenges faced. \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; \n4.4.1 Positive Observation \nThe District received UGX.1,948,217,996 as budgeted representing 100% performance I observed that the district possesses land titles for UGIFT projects under implementation. \n4.4.2 Areas of improvements \n4.4.2.1 Under absorption of funds \nOut of UGX.1,948,217,996 released, UGX.1,265,643,609 (94%) had been spent, resulting in an under absorption of UGX.682,574,387, as indicated in the table below; \nFunds released Expenditure (UGX) Unspent (UGX) %age of funds", "metadata": {"headings": [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}, [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}], [{"headings_0": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 8}}]], "page": 29, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 31, "level": 4}}, {"headings_1": {"content": "=A) Sprinklers and", "page": 29, "level": 3}}], "page": 31, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], "page": 31, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,948,217,996 \u201c1,265,643,609 ~ 682,574,387 \u2014 \nUnder absorption of released funds negatively affected implementation of the project to the expected level and as a result the un-spent balance was swept back to treasury. \nThe Accounting Officer explained that by close of the financial year the contractor had not completed the works to qualify for the payment due to delays in approval of the variation. \nRecommendation \nThe Accounting Officer should make a follow up with relevant authorities to ensure that the un-spent balance is revoted to enable completion of Akadot Seed Secondary School. \n4.4.2.2 \nMonitoring and evaluation of the UGIFT project \nInstruction 4.31.1 of the Treasury Instructions, 2018 states that Projects shall be monitored to assess progress relative to the implementation plan. Furthermore, Regulation 7(b) of the Local Government Finance and Accounting Regulations, 2007 the executive \nThe Accounting Officer explained that the Motoring/supervision reports are available for verification which were not provided for verification. \nRecommendation \nThe Accounting Officer should ensure that monitoring and supervision of projects are enhanced for timely assessment of progress and on spot interventions.", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}, [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}]], "page": 31, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5:2.1 Status \\_implementation\\_of\\_Akadot Seed Secondary School Financial year 2022/23 \nThe construction was on going and expected to be complete by May, 2024. The following were observed during the inspection of the structures; \ne The construction is ongoing (Workers are on site) though the project delayed to start due to the procedures involved in price adjustments approval. \noe All classrooms, Administration block, Laboratories (ICT and Science), multipurpose hall, Staff houses were at roofing level awaiting the laying of iron sheets by 11/12/2023. The iron sheets for roofing were at site. \no The workers were fixing the timbers for ceiling \noe Teachers houses were at roofing level (3 blocks each accommodating 2 units each) \nKitchen for teacher were at wall plate level \ne \n3 latrines for staff were at sub-structure level oe \noe 2 student latrines are under excavation level \nNo signpost of Akadot seed school at the road side yet this item is one of the e \npreliminaries. \nSlow progress of the project may lead to delayed service delivery. \nAccounting Officer explained that instructions were issued to the Contractor including during the site meetings. The Contractor was halted to install the signage as it was lacking a plate. \nRecommendation \nI advise the Accounting Officer to strengthen the supervision and monitoring to ensure that the project is complete within the set timelines. The Accounting officer should also the contractor to erect the \nVariance \n596,930,002", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}, [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}], [{"headings_0": {"content": "absorbed", "page": 31, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 31, "level": 4}}]], "page": 32, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "533,322,728 | 63,607,274", "metadata": {"headings": [{"headings_0": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 31, "level": 4}}], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX.533,322,728 that was received, the District transferred UGX.252,355,433 (47%) to its lower local governments (one (1) Town council and thirteen (13) sub counties). The balance of UGX.280,967,295 was utilized on District Roads. \nThe shortfall in releases affected implementation of planned activities under Routine manual maintenance and drainage works (installation of culverts) as indicated in table", "metadata": {"headings": [{"headings_0": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 31, "level": 4}}, [{"headings_0": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 31, "level": 4}}]], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 33, "level": 2}}, {"headings_1": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Category Plan Variance Audit finding Actual performance \n\\| \nPlanned Planned Actual \nVariance Variance \nAmount", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 33, "level": 2}}, {"headings_1": {"content": "533,322,728 | 63,607,274", "page": 33, "level": 3}}], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX.", "metadata": {"headings": [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "treated \nRoutine 94,031 121 25,222 109 Failure to ; \nmanual \nimplement maintenance the planned \nRoutine 127,682 35 143,973 (26) Un Mechanized \nauthorized Maintenance \nexcess expenditure Drainage 4 35,000 2 10,400 2 24,600 Failure to works \nimplement (installation the planned of culverts) scope Mechanical oo 42,112 \nimprest \nOperational \\| 45,297 costs \n54,815 FE (12,702) Un authorized \nexcess expenditure 46,578 zu (1,281) Un authorized \nexcess expenditure 344,122 158 276,958 8 \nThe Accounting Officer explained that the variance is due to budget cuts by MoFED and the council repurposed 50million from manual routine maintenance funds to Routine machine maintenance because most roads had deteriorated \nmanual \nKamuge-Kibaale road \n\u00b0 The road is motorable \n\u00b0 The side road need to be filled with gravel (it has eroded gullies on the side road) o The road needs to be cleared by road gangs(its bushy) \nRocks on the some part of the road block the water drainage \nPart of the gravelled road cover 1.5km and the other part covering to 6.0km is graded \nBelow is the pictorial evidence;", "metadata": {"headings": [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}, [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}], [{"headings_0": {"content": "(UGX.", "page": 33, "level": 3}}, {"headings_1": {"content": "below;", "page": 33, "level": 2}}]], "page": 33, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Eroded a", "metadata": {"headings": [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], "page": 34, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "gullies NER A an \nKibaale \u2014Akism Road The road is motorable \nSide road needs to be cleared by the road gangs \nThe constructed bridge (Ongoliasi) needs to be widened and stone pitched. Below is the pictorial evidence; \nRoad section not maintained by the road gangs \nManual routine maintenance was planned for and Road Gangs are employed \nRecommendation \nThe Accounting Officer should ensure that the District road network is maintained \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Pallisa DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}]], "page": 34, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \ne Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not \na material misstatement", "metadata": {"headings": [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Eroded a", "page": 34, "level": 3}}, {"headings_1": {"content": "(UGX.", "page": 33, "level": 3}}]], "page": 35, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are incorporated in the DLG\u2019s budget and work plans. \n6.3.2 Late disbursement of funds \nPara.10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that 6 out of 90 SACCOs did not receive fund in the second and third instalments. However, the short fall was covered up in the last instalment. Implying that the funding delayed by nine (09) months which affected timely funding of beneficiaries as shown in the table below; \nQuarter Date of \nNo. of PDM \nAmount paid on \nrelease SACCOs paid the date \nDecember 84 2,100,000,000 Delayed funding by six quarter 2022 months", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Eroded a", "page": 34, "level": 3}}]], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a ge", "metadata": {"headings": [{"headings_0": {"content": "a ge", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,100,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed funding by nine quarter \nmonths \n3, 4th June 2023 \n4,800,000,000 \nquater \nTal 3 Cd 9,000,000,000 \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved during the year under review. \nThe Accounting Officer explained that the affected SACCOs had challenges with their Accounts, but the District team responded and rectified the Accounts details and finally funds were disbursed in full \nclose of FY", "metadata": {"headings": [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}, [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}], [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}]], "page": 39, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed the operations of the PDC and noted the following; \nThe PDCs were fully constituted as per the Guidelines. \nThe PDCs held 4 quarterly meetings and other routine meetings as need arose Prepared parish priorities and action plans for the FY 2022/2023. \nPrepared 4 quarterly performance reports. \nReceived annual funding for the PDC activities worth UGX.90,000,000 for 90 PDCs to facilitate the implementation of activities. \nIn the 1\\* quarter UGX.11,250,000 was received for formation of PDM SACCOs 2rd quarter UGX.33,750,000 was received ( UGX .11,250,0000 was used for vetting of members and UGX .22,500,000 was used to facilitate PDC activities). 3\" quarter UGX.22,500,000 was used for Implementation of PDC activities and in the 4\" quarter UGX.22,500,000 was used for implementation of PDC activities \n\u00b0 Each parish Development committee to receive UGX.250,000. \nDetails are shown in the table below; \nDoes the Were Did the PDC Did the PDC Were \nHow much membership of quarterl prepare prepare quarterly funding the Parish y parish parish 5 year performanc was Development meeting . priorities plan reports received as \ne \ncommittee s held? and action stipulated prepared? for the PDC (PDC) include plans for the Annex 2 \nactivities? those FY structure of \nstipulated in \n2022/2023 the parish \nthe \nas per plan of the \nguidelines? Annex 1 Governance \nformat of and \n(Includes LC II parish Administratio \nChairperson, \npriorities of n pillar \nParish Chief, \nParish the operational \nChairperson of \nGovernance manual, Feb. the women and 2022? Council, Parish \nAdministrati \nChairperson of \nthe youth on pillar \nCouncil, Parish operational \nChairperson of \nmanual, Feb. \npersons with \nDisability \n2022? Council, \nChairperson of \nthe ruling Party \nat the Parish, \nand Chairperson \nof older persons \nexecutive \ncommittee the \nparish or ward \nelected under", "metadata": {"headings": [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}, [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}], [{"headings_0": {"content": "2,100,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "a ge", "page": 39, "level": 3}}]], "page": 40, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 41, "level": 3}}, {"headings_1": {"content": "2,100,000,000", "page": 39, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should prepare parish priorities and action plans for the FY", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 41, "level": 3}}, {"headings_1": {"content": "2,100,000,000", "page": 39, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3.4", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training of the ToTs and Core PDM implementation teams at HLG level \nPara 27 of PDM - ALG Guide for Supporting HH & EGs In Accessing Loans Under PRF \u2014 Version: Guide 2, Jan 2023 states that after the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops \u2018at each of the 177 Higher Local Governments (HLG). This ToT will target members of the Core PDM Implementation Teams at the HLG. \nThe District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nI observed that; \no The training of trainers (Core Implementation team) was carried out in Soroti. \no The training of trainers was attended by prescribed cadres. \no The training of trainers was first carried out on 1\\* February 2022 to 3% February 2022 before funds were released to PDM SACCOs in November 2022. \noe The consolidated training report was not prepared for submission to the PDM National Coordinator. See the details in the table below; \nWas the Date of the Did the ToTs \nWas a consolidated Remarks training of ToT \nconsists of the PDM training report \nthe Master training core \nprepared and \ntrainers \nimplementation submitted to the \nconducted? \nsecretariat? \n\\| 1/02/2022 to", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}, [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 41, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 3}}]], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cNo", "metadata": {"headings": [{"headings_0": {"content": "\u201cNo", "page": 41, "level": 3}}, {"headings_1": {"content": "2022/2023.", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "report was \n\\| Trained by", "metadata": {"headings": [{"headings_0": {"content": "\u201cNo", "page": 41, "level": 3}}, {"headings_1": {"content": "2022/2023.", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "03/02/2022 provided secretariat team \nThe Accounting Officer explained that the Training was conducted by the PDM secretariat (National Team) and the District TOTs were invited to participate in the regional training meetings conducted in Soroti. The District will only follow up with Secretariat to access the Training report. \nRecommendation \nThe Accounting Officer should ensure that consolidated \nare \nI noted that all the 10 SACCOs sampled were not licensed to take on the business of lending under Microfinance Institutions money lenders act as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}, [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}], [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}], [{"headings_0": {"content": "PDM", "page": 41, "level": 3}}, {"headings_1": {"content": "\u201cNo", "page": 41, "level": 3}}]], "page": 41, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 42, "level": 1}}, {"headings_1": {"content": "PDM", "page": 41, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name of SACCO Is the SACCO Remarks registered under Microfinance \nInstitutions money \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 42, "level": 1}}, {"headings_1": {"content": "PDM", "page": 41, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eresiNo)", "metadata": {"headings": [{"headings_0": {"content": "\u201eresiNo)", "page": 42, "level": 3}}, {"headings_1": {"content": "below;", "page": 42, "level": 1}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Nabitende \\| Nabitende Kasodo ee \"Not licensed with \\| N o Microfinance \nKasodo Kasodo \no Not licensed with Microfinance \n0 \ni", "metadata": {"headings": [{"headings_0": {"content": "\u201eresiNo)", "page": 42, "level": 3}}, {"headings_1": {"content": "below;", "page": 42, "level": 1}}, [{"headings_0": {"content": "\u201eresiNo)", "page": 42, "level": 3}}, {"headings_1": {"content": "below;", "page": 42, "level": 1}}], [{"headings_0": {"content": "\u201eresiNo)", "page": 42, "level": 3}}, {"headings_1": {"content": "below;", "page": 42, "level": 1}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 42, "level": 3}}, {"headings_1": {"content": "\u201eresiNo)", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "fer", "metadata": {"headings": [{"headings_0": {"content": "fer", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ieee", "metadata": {"headings": [{"headings_0": {"content": "ieee", "page": 42, "level": 3}}, {"headings_1": {"content": "fer", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "| me i", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 42, "level": 3}}, {"headings_1": {"content": "ieee", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "d pallisa T/C \n0", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 42, "level": 3}}, {"headings_1": {"content": "ieee", "page": 42, "level": 3}}, [{"headings_0": {"content": "| me i", "page": 42, "level": 3}}, {"headings_1": {"content": "ieee", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 42, "level": 3}}, {"headings_1": {"content": "| me i", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|6 Kagoli\\_ Palisa No oO", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 42, "level": 3}}, {"headings_1": {"content": "| me i", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "withMicrofinance", "metadata": {"headings": [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|8 Odwarat Odwarat Olok 19 Ngalwe Ngalwe Olok \n0 \noO \nNot licensed with Microfinance", "metadata": {"headings": [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}, [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}], [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}], [{"headings_0": {"content": "withMicrofinance", "page": 42, "level": 3}}, {"headings_1": {"content": "T/C", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ELEND N oO", "metadata": {"headings": [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not licensed with Microfinance icrofi Boliso1Blisiol No N oO \nNotlicensed with Microfinance \nAs a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nRecommendation \nThe Accounting should engage the relevant authorities on the matter.", "metadata": {"headings": [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}, [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}], [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.6 \nNon functionality of SACCO committees and sub committees \nPara 91 of the Parish Development Model, Guide 2 guides that; the executive Committee is the decision making body for the SACCO and has 7 members, the Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans, Production subcommittee is comprised of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nGoing forward, through continuous follow and monitoring, such idle committees will; be recommended for replacement. \nRecommendation \nThe Accounting Officer should ensure that the other committees are constituted and", "metadata": {"headings": [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}, [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}], [{"headings_0": {"content": "ELEND N oO", "page": 42, "level": 5}}, {"headings_1": {"content": "withMicrofinance", "page": 42, "level": 3}}]], "page": 42, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational.", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 43, "level": 2}}, {"headings_1": {"content": "ELEND N oO", "page": 42, "level": 5}}], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3.7 Failure to select and implement prioritized /flagship projects \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022 requires each Parish to select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nI noted that the following; \no 02 out of the sampled 10 parishes implemented some selected flagship projects (dairy farming). \noe All 08 parishes selected flagship projects that were inconsistent with the LG selected priority commodities. \n1065 out of 1076 (99%) farmer enterprise/households in the sampled SACCOS so ec \nfar funded had implemented projects that are not from the priority commodity list. Details are in Appendix 7; \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 43, "level": 2}}, {"headings_1": {"content": "ELEND N oO", "page": 42, "level": 5}}, [{"headings_0": {"content": "operational.", "page": 43, "level": 2}}, {"headings_1": {"content": "ELEND N oO", "page": 42, "level": 5}}], [{"headings_0": {"content": "operational.", "page": 43, "level": 2}}, {"headings_1": {"content": "ELEND N oO", "page": 42, "level": 5}}]], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 2}}, {"headings_1": {"content": "operational.", "page": 43, "level": 2}}], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer explained that some of the beneficiaries who had selected dairy at the end found out that the funds provided could not afford a diary heifer, and ended up changing to other enterprises without notification to the District management teams.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 2}}, {"headings_1": {"content": "operational.", "page": 43, "level": 2}}], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the implementation of the prioritized and approved projects. In the meantime, the farmers should be visited and an assessment made on the action to be taken. \n6.3.8 \nFailure to provide PDMIS access for the review of loan application and approval process \nThe guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u201c June 2023 on the Implementation of the PDM and disbursement of the PRF provides that subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons. \nI was not provided with PDMIS access to confirm that loan files for 1,076 beneficiaries in the 10 Parishes sampled were selected through the PDMIS. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nThe Accounting Officer explained that PDMIS Survey to identify the beneficiaries to access PRF funds report has never been accessed by the District Authorities, because exercise was organised by Uganda Bureau of statistics. \nRecommendation \nThe Accounting Officer should ensure that all loan files for beneficiaries are selected through the PDMIS. \n6.3.9 Failure to obtain an insurance policy \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI noted that all the PRF beneficiaries who carried out farming enterprises in 10 PDM SACCOs did not obtain agricultural insurance policies from UAIS. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds of the farmers that are not insured. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that this requirement was dropped by Government for further study, before it could be implemented. \nRecommendation \nIT noted that 10 PDM SACCOs had disbursed UGX. 1,077,000,000 (99%) out of the PRF received of UGX.1, 085,000,000 leaving UGX.8, 000,000 (74%) undisbursed. \nTotal PRF received Total \n%age disbursed (2021/2022 & Disbursements \n12022/202232) (Loans) \n\\| \n= nn = (A) (B) (C) = (B/A) \\| 1 100,000,000 99,000,000 99% Kasodo \n2 \nKasodo", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}, [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 2}}]], "page": 43, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P= 3", "metadata": {"headings": [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], "page": 45, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee ee [eee \\| pallisa T/C \nx \nward d pallisa : T/C \nPa 5 oe ae eee os pallisa T/C \nKagoli Pallisa 117,000,000 116,000,000 \n1 \n/ \nAkadot Akadot 117,000,000 116,000,000 99% Pallisa \nOlok \nBoliso 1 Boliso 1 117,000,000 116,000,000 99% Boliso 1 \nDelayed and low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that the disbursements were not 100%, for the PRF to beneficiaries by SACCOs, because the banks instituted bank charges and this affected the number of beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}, [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}], [{"headings_0": {"content": "P= 3", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 43, "level": 3}}]], "page": 45, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}], "page": 45, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that technical support is offered during opening of bank accounts to SACCOS to for timely disbursement of PRF. \n6.3.11 Irregularities in project implementation I reviewed loan \ne All projects for the sampled beneficiaries in different PDM SACCOs were in existence. \nDetails are shown in Appendix 8. \nFailure to undertake funded enterprises undermines the achievement of PDM objectives. \nThe Accounting explained that Some of the beneficiaries did not understand the need to be consistent while implementing the PDM Projects, and ended up changing priorities along the way. However, we intend to conduct further sensitisations, for all beneficiaries before funds are disbursed to their accounts and emphasis made regarding consistence with approved projects.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "P= 3", "page": 45, "level": 3}}]], "page": 45, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 46, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should strengthen supervision, monitoring and sensitisation mechanisms to address the implementation challenges identified. \n= John F.S. Muwanga AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 46, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI GINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], "page": 46, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "28\" December, 2023 \nAppendices \nAppendix 1: Performance of Local Revenue \nTax Revenues \nApproved Actual Variance Collections \n\\_ \n: \n1 184,781,000 -63,031,000 2 \\_\\|7so000 \\|o 7,500,000 58,834,000 \nNon-Tax Revenues \nOther property income (disposal of assets) Administrative fees and licenses \nTotal Revenue \nAppendix 2: Out-puts without appropriate indicators \n8,904,427 13,849,300 -4,944,873 158,087,312 95,221,571 62,865,741 350,775,739 293,986,871 56,788,868 \nProgram Budget Activities Amount Spent Key Appropriate KPI Output \nperformance as per Auditor's indicator(s) Judgement (Measure) used \n12-Human 320157- Construction of nineteen 5 536,892,953 Not indicated in Number of stances Capital Primary stance pit latrines in primary \nDevelopment Education schools \nServices Supply of seven hundred \nfour-3 seater desks in 19 \nprimary schools \nMonitoring and BOQ \nprocessing \n01-Agro- 000006- 84 supervision visits Industrialization Planning and conducted", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}, [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}]], "page": 46, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 47, "level": 3}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 46, "level": 2}}], "page": 47, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "12-Huma i \\| \nEducation, provided in the Primary Development Sports and work plan Education skills \nServices 01041101- \n000006- Industrializati Institution Extension Planning al workers and Strengthen trained in Budgeting ing and entire value services Coordinati chain focused \non skills & \n01060203- \nEnabled", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}, [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}], [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}], [{"headings_0": {"content": "activities", "page": 49, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 47, "level": 3}}]], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agricultural", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 49, "level": 3}}, {"headings_1": {"content": "activities", "page": 49, "level": 2}}], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "extension", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 49, "level": 3}}, {"headings_1": {"content": "activities", "page": 49, "level": 2}}], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervision", "metadata": {"headings": [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "system \ndeveloped and operationalised 09-Integrated 04- 09040106- 260002- \n2 Transport Transport Community District , 533,322,728 \nInfrastructure Asset access & Urban and \nAnd Services Manageme feeder roads Community \nnt \nconstructed & Access Road maintained to Maintenance facilitate \nmarket access \nAppendix 4: Diversions through mischarges \nInvoice Department Description/ Purpose EFT / Payment Distribution Account code Correct code Supplier Number Check Date Amount \nHealth Facn for Enviromental 3239475 20-Jan-23 5,000,000 225204- 225202-Environment SAMUKA screening and Devt of \nMonitoring and Impact Assessment for MUHAMED Enviromental Mgt Plans for \nSupervision of Capital Works \n835827 Health Devt Projects \nital work \n2 PH20 Health Facn for Social Screening and 3241501 20-Jan-23 5,000,000 225204- 225202-Environment WAMIRE Devt of Social Devt Mgt Pins \nMonitoring and Impact Assessment for DAWSON for Health Devt projects \nSupervision of Capital Works \n865787 capital work \n3 PL12 Planning Factn for Q2 Technical 1786341 01-Nov- 5,000,000 227001-Travel 225204-Monitoring and MUKESI monitoring for ongoing 22 \nprojects & service delivery \n\\| \ninland Supervision of capital ROBERT 865683 work \nPLi Planning Factn to conduct Q2 political 1802920 01-Nov- 5,000,000 227001-Travel 225204-Monitoring and SABAKANYA monitoring 22 inland Supervision of capital MOSES 835889 work \n5 PLO6 Planning Factn for monitoring of 2569199 08-Dec- 5,000,000 225203- 225204-Monitoring and MUKESI projects in Q2 FY 2022/2023 \nPDNOO9 Production Facilitation for joint \nand monitoring and supervision \n22 \nAppraisal and Supervision of capital ROBERT 865683", "metadata": {"headings": [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}, [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}], [{"headings_0": {"content": "supervision", "page": 49, "level": 8}}, {"headings_1": {"content": "agricultural", "page": 49, "level": 3}}]], "page": 49, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Feasibility", "metadata": {"headings": [{"headings_0": {"content": "Feasibility", "page": 50, "level": 3}}, {"headings_1": {"content": "supervision", "page": 49, "level": 8}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "work \nStudies for \nCapital Works \n3240205 20-Jan-23 5,000,000 227001-Travel 225204-Monitoring and TASIMA inland Supervision of capital MARTHA Marketing work NALAPA 865789 7", "metadata": {"headings": [{"headings_0": {"content": "Feasibility", "page": 50, "level": 3}}, {"headings_1": {"content": "supervision", "page": 49, "level": 8}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mi PDTNOOL", "metadata": {"headings": [{"headings_0": {"content": "mi PDTNOOL", "page": 50, "level": 1}}, {"headings_1": {"content": "Feasibility", "page": 50, "level": 3}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production Re LPO for supply of fuel to \nfe 5869219 \\| 15-Jun- 15,000,000 227001-Travel 227004-Fuel, Lubricants TOTAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "mi PDTNOOL", "page": 50, "level": 1}}, {"headings_1": {"content": "Feasibility", "page": 50, "level": 3}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Marketing", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 50, "level": 3}}, {"headings_1": {"content": "mi PDTNOOL", "page": 50, "level": 1}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ADV-153 Roads and Payment for repair of LG0083- 1615017 26-Oct-22 5,000,000 227004-Fuel, 228002-Maintenance - LUWANO DAVID Engineering 40 as per engineer\u2019s \nLubricants and Transport Equipment 1031399 assessment report Oils", "metadata": {"headings": [{"headings_0": {"content": "Marketing", "page": 50, "level": 3}}, {"headings_1": {"content": "mi PDTNOOL", "page": 50, "level": 1}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Teer ADV-51", "metadata": {"headings": [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads and Payment for repair of LG0083- 1781916 01-Nov- ee 5,000,000 227004-Fuel, 228002-Maintenance - LUWANO DAVID = \nassessment report Oils \n10 PL8 Planning Factn for Technical monitoring 5887222 15-Jun- 5,000,000 227001-Travel 225204-Monitoring and MUKESI \nfor Q4 2022-2023 23 inland Supervision of capital ROBERT 865683 work \n; 11 WKO1 Water Factn to conduct Envt and 2032806 08-Nov- 5,000,000 263310-Sector 225202-Environment SAMUKA \n: social screening of boreholes 22 \n46 \nDevelopment Impact Assessment for MUHAMED \\| \nto be drilled in the district and \nGrant Capital Works 835827 develop ESMP'S for the \nboreholes \nWKS002 Water Facilitation for carrying out \n263310-Sector 225204-Monitoring and OKURUT \nwater quality testing for 40 23 \nDevelopment Supervision of capital FRANCIS \nwater sources in FY2022/2023 \nGrant work 1080384 Le \\| I Pe pO \n47 \nAppendix 5: Fairness in the distribution of projects \nSub County District Sub-county Variance/ Amount allocated average Water Need to the Sub rate coverage rate County \n\\}a\\_\\|Obolisco 85 jan \n85.78", "metadata": {"headings": [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}, [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}], [{"headings_0": {"content": "Teer ADV-51", "page": 50, "level": 1}}, {"headings_1": {"content": "Marketing", "page": 50, "level": 3}}]], "page": 50, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "224,503,732", "metadata": {"headings": [{"headings_0": {"content": "224,503,732", "page": 52, "level": 3}}, {"headings_1": {"content": "Teer ADV-51", "page": 50, "level": 1}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "[2 \\|kamuge 85st \n23.82 \n24,000,000 13 \\|Apopong 855", "metadata": {"headings": [{"headings_0": {"content": "224,503,732", "page": 52, "level": 3}}, {"headings_1": {"content": "Teer ADV-51", "page": 50, "level": 1}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tt", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 52, "level": 3}}, {"headings_1": {"content": "224,503,732", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "24,000,000", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 52, "level": 3}}, {"headings_1": {"content": "224,503,732", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "metadata": {"headings": [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "[4 [Age 85 jr 24,000,000 [5 \\|Gogonyo 85 tos 8.92 24,000,000 [6 \\|Kameke 85 72.80 \n12.20 \n24,000,000 \n(8 Kaukura 8579.73 527 24,000,000 [9 \nPutiputi 85 84.26 74 48,000,000 [40 Kibale 85 8837 38.37 24,000,000 \\}11 Opwateta 85 fst \\|42 Palisa 8594384 9.34 24,000,000 \n15.62 \nCHE [15", "metadata": {"headings": [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}, [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}], [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}], [{"headings_0": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "tt", "page": 52, "level": 3}}]], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Ks SE | fe", "metadata": {"headings": [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 6: Testing of water sources \nWater Source/Project Test Status Test VEsulE ne Aputon \u201cA\u201d, in Kapala Village \nSuccessful \nOluwa, in Basera Village \nSuccessful \nOmakada, in Omakada Village \nSuccessful \n\\| Bungoko, in Budabula Village \nAngoloi, in Angoloi Village Existing \nAgurur P/s, in Agurur Village Existing F \n7 Oculai, in Oculai Village", "metadata": {"headings": [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}, [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, {"headings_1": {"content": "[4 |Chelekura [85 69.65 1535 24,000,000", "page": 52, "level": 3}}]], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Existing", "metadata": {"headings": [{"headings_0": {"content": "Existing", "page": 52, "level": 3}}, {"headings_1": {"content": "[Ks SE | fe", "page": 52, "level": 3}}], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kachabai, in Kachabai Village Existing \nSuccessful \nTested \nAdvised to boil water before drinking, due to presence of E.COLI CFU/100mls (2 Tested \nAdvised to boil water before drinking, due to presence of E.COLI CFU/100mls (54 Tested Advised to boil water before drinking, due to presence of E.COLI CFU/100mls (34 Tested \nAdvised to boil water before drinking, due to presence of E.COLI CFU/100mls (100 \nList of Approved", "metadata": {"headings": [{"headings_0": {"content": "Existing", "page": 52, "level": 3}}, {"headings_1": {"content": "[Ks SE | fe", "page": 52, "level": 3}}, [{"headings_0": {"content": "Existing", "page": 52, "level": 3}}, {"headings_1": {"content": "[Ks SE | fe", "page": 52, "level": 3}}], [{"headings_0": {"content": "Existing", "page": 52, "level": 3}}, {"headings_1": {"content": "[Ks SE | fe", "page": 52, "level": 3}}]], "page": 52, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "flagship flagship flagship", "metadata": {"headings": [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects projects projects enterpri farming per SACCO \nconsistent ses are \nenterpri] enterprises with the implem \nses are are from priority enting farming commoditie flagship enterpri \ns selected projects \nDiary, Diary and de Kasodo piggery, dairy products,", "metadata": {"headings": [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}, [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}], [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}], [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}], [{"headings_0": {"content": "flagship flagship flagship", "page": 53, "level": 8}}, {"headings_1": {"content": "Existing", "page": 52, "level": 3}}]], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Poultry,", "metadata": {"headings": [{"headings_0": {"content": "Poultry,", "page": 53, "level": 8}}, {"headings_1": {"content": "flagship flagship flagship", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fruit Maize,", "metadata": {"headings": [{"headings_0": {"content": "Poultry,", "page": 53, "level": 8}}, {"headings_1": {"content": "flagship flagship flagship", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "Poultry,", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tomatoes \nngoes", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "Poultry,", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kasodo Kasodo Dairy, Diary and Kasodo Piggery, dairy products, Fish, Poultry, Fruit Vegetable enterprise(ma ngoes io Piggery, fish, Diary and \nd pallisa Poultry, dairy products,", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "Poultry,", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "YC Tomatoes Fruit", "metadata": {"headings": [{"headings_0": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ngoes", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Hospita Hospitalw Poultry, Diary and \n\\| ward ar piggery, diary products, d pallisa Fish, Sheep, Fruit", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "YC Tomatoes Fruit", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "Vegetable enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "TE ngoes)", "metadata": {"headings": [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}, {"headings_1": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}, {"headings_1": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. west Westward Piggery, Diary and ward pallisa poultry, diary products, T/C vegetable, Fruit", "metadata": {"headings": [{"headings_0": {"content": "TE ngoes)", "page": 53, "level": 5}}, {"headings_1": {"content": "Vegetable enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "list"}}, {"content": "sheep", "metadata": {"headings": [{"headings_0": {"content": "sheep", "page": 53, "level": 8}}, {"headings_1": {"content": "TE ngoes)", "page": 53, "level": 5}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "sheep", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ngoes \nKagoli Kagoli Piggery, Diary and Pallisa Poultry, diary products, vegetable Fruit", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "sheep", "page": 53, "level": 8}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "ngoes) Diary and diary", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 3}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "products,", "metadata": {"headings": [{"headings_0": {"content": "products,", "page": 53, "level": 1}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fruit", "metadata": {"headings": [{"headings_0": {"content": "products,", "page": 53, "level": 1}}, {"headings_1": {"content": "enterprise(ma", "page": 53, "level": 3}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise(ma", "metadata": {"headings": [{"headings_0": {"content": "enterprise(ma", "page": 53, "level": 8}}, {"headings_1": {"content": "products,", "page": 53, "level": 1}}], "page": 53, "document_name": "Pallisa District Local Government report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []} \ No newline at end of file