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+{"paragraphs": [{"content": "comme", "metadata": {"headings": [{"headings_0": {"content": "comme", "page": 1, "level": 2}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "comme", "page": 1, "level": 2}}, [{"headings_0": {"content": "comme", "page": 1, "level": 2}}]], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON THE FINANCIAL STATEMENTS OF RUBIRIZI DISTRICT LOCAL", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF RUBIRIZI DISTRICT LOCAL", "page": 1, "level": 8}}, {"headings_1": {"content": "comme", "page": 1, "level": 2}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 3}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF RUBIRIZI DISTRICT LOCAL", "page": 1, "level": 8}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 3}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF RUBIRIZI DISTRICT LOCAL", "page": 1, "level": 8}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT Giyar, co", "metadata": {"headings": [{"headings_0": {"content": "ORT Giyar, co", "page": 1, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Py", "metadata": {"headings": [{"headings_0": {"content": "Py", "page": 1, "level": 3}}, {"headings_1": {"content": "ORT Giyar, co", "page": 1, "level": 1}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "Py", "page": 1, "level": 3}}, {"headings_1": {"content": "ORT Giyar, co", "page": 1, "level": 1}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Py", "page": 1, "level": 3}}], "page": 1, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Py", "page": 1, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"TSE OF CT", "metadata": {"headings": [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii sa ED A a na ua \nLit DARIN iii een aan a \n(OM TEEN 1 a E \nBETEFIE DRIN 1 moss EEE", "metadata": {"headings": [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}, [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}], [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}], [{"headings_0": {"content": "\"TSE OF CT", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}]], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "\"TSE OF CT", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ee IT TEE", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 3}}, {"headings_1": {"content": "\"TSE OF CT", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 unseuneueunenun une senen", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}, {"headings_1": {"content": "ee", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "metadata": {"headings": [{"headings_0": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}, {"headings_1": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PUP OF HATTE eu 11 een \n3.0", "metadata": {"headings": [{"headings_0": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}, {"headings_1": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}, [{"headings_0": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}, {"headings_1": {"content": "1.0 Implementation ofthe \u00c4pproved Budget...", "page": 2, "level": 3}}]], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "metadata": {"headings": [{"headings_0": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}, {"headings_1": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Si i, 12 a \n4.0 Implementation of Key Government Grants/Programmes..........neeneee 12 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant ....................... 12", "metadata": {"headings": [{"headings_0": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}, {"headings_1": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}, [{"headings_0": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}, {"headings_1": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}, {"headings_1": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}, {"headings_1": {"content": "2.0 Management of the Government Salary Payroll..............ne: 8", "page": 2, "level": 8}}]], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 2, "level": 3}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "16 ........ \n43 EF\u0131mfllan Deeieiiei Gi nn 17 4 Bias SEIT nn 20 \nTa TON 21 nenne\" \nMANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS..................- 21", "metadata": {"headings": [{"headings_0": {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 2, "level": 3}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}, [{"headings_0": {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 2, "level": 3}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}], [{"headings_0": {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 2, "level": 3}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}], [{"headings_0": {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 2, "level": 3}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current AssetS..........nenee 11", "page": 2, "level": 2}}]], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 21", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 21", "page": 2, "level": 8}}, {"headings_1": {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 2, "level": 3}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OTHER REPORTING RESPONSIBILITIES. \n22 sus ernennen namen an men", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 21", "page": 2, "level": 8}}, {"headings_1": {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 2, "level": 3}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 21", "page": 2, "level": 8}}, {"headings_1": {"content": "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 2, "level": 3}}]], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eee 23", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eee 23", "page": 2, "level": 8}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 21", "page": 2, "level": 8}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.0 Implementation of the Parish Development Model...  \n23 cc csceeceeteneteeeeeeeeeeees", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eee 23", "page": 2, "level": 8}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 21", "page": 2, "level": 8}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AdBENACEE", "metadata": {"headings": [{"headings_0": {"content": "AdBENACEE", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eee 23", "page": 2, "level": 8}}], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 nen une nnnnnn nen nn EEE ET U NNR \nList of Acronyms \n\u201cAcronym: \\_\\_\\|Meaning  \nDLG \\| District Local Government  \nGoU Government of Uganda  \nHCMS Human Capital Management System  \nICT Information and Communication Technology  \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "AdBENACEE", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eee 23", "page": 2, "level": 8}}, [{"headings_0": {"content": "AdBENACEE", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eee 23", "page": 2, "level": 8}}], [{"headings_0": {"content": "AdBENACEE", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eee 23", "page": 2, "level": 8}}]], "page": 2, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "AdBENACEE", "page": 2, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "AdBENACEE", "page": 2, "level": 3}}, [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "AdBENACEE", "page": 2, "level": 3}}]], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 \\|  \nLGFAR \nLocal Government Financial and Accounting Manual, 2007 Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}, [{"headings_0": {"content": "LGFAM", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| LLG \nLower Local Governments  \n\\_  \nLR Local Revenue  \nMDAs Ministries, Departments and Agencies \\| Ministry of Education  \nMoES", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 3}}, [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Ministry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA \\| National Audit Act  \nNTR \n\\| Non-Tax Revenue  \nOAG Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}, [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}]], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 5}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 3, "level": 1}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payroll Deduction Management System Procurement & Disposal Unit  \n~  \naes  \nPublic Finance Management Act  \nPublic Finance Management Regulations  \nPublic Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury TSA \\| Treasury Single Account  \nTSSA \nTreasury Sub Single Account UBA \nUganda Banker\u2019s Association \\|  \n\\| UCF Uganda Consolidated Fund \\|  \nConsumer and \n= F \non", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}, [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "__|", "page": 3, "level": 1}}]], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Association. on", "metadata": {"headings": [{"headings_0": {"content": "Association. on", "page": 3, "level": 4}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "Association. on", "page": 3, "level": 4}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], "page": 3, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF RUBIRIZI 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 Rubirizi District Local Government, which comprise the Statement of Financial Position as at 30\u2122 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 Rubirizi District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}, [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}]], "page": 4, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Rubirizi District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.30,464,314,036 out of which UGX.29,799,096,037 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}, [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}], [{"headings_0": {"content": "on", "page": 3, "level": 1}}, {"headings_1": {"content": "Association. on", "page": 3, "level": 4}}]], "page": 4, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "on", "page": 3, "level": 1}}], "page": 5, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= [\u00ae Details Budget Warrants UGX  \nUGX  \nRecurrent (Wage) 19,925,204,216 19,925,204,210 Recurrent (Non-wage) 3,979,786,379 3,523,940,265 \u201a951,", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "on", "page": 3, "level": 1}}], "page": 5, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total Development", "metadata": {"headings": [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,559,323,441 29,79: \\_6,349, \u201a62 SE \\_30,464,314,036 ,799,096,037 Out of the total warrants of UGX.29,799,096,037 I reviewed the utilisation of warrants worth UGX.20,722,343,554 (72%) as summarised in the table below; er) expenditure 5 Cumulative Cumulative %age Sn Details Actual out of total BE expenditure warrants 1 wese expenditure 16,394,096,518 16,394,096,518 55 Theme area-PDM expenditure 2 53,030,017 16,447,126,535 58 audited Pocus area-Education grant - a Formerly SFG 4 projects Focus area-Microscale irrigation 321,934,021 16,769,060,556 59 176,895,084 16,945,955,640 60 Focus area-UGIFT 5 (Infrastructure) 2,437,146,059 19,383,101,699 68 Focus area-Water development 6 grant (Piped water, and Rural J water and Sanitation grant) Outpuis/actvties under budget 7 Performance review (URF Road 443,865,661 19,826,967,360 69 No\\_ Observation Recommendation 1.1 Revenue Performance Performance of Local Revenue According to the approved budget, the District planned to collect local revenue of UGX.386,841,000 however; by the end of the year, only UGX. 253,697,387 I advised to the had been collected representing 66% performance. The summary is in the Accounting Officer to table below and the details are in Appendix 1. address the challenges that affect N Source Approved budget Actual Collections revenue collection to improve the local 1 Tax Revenues 169,260,220 142,630,904 26,629,316 revenue performance Non-Tax 2 217,580,780 111,066,483 106,514,297 perenne Total 386,841,000 253,697,387 Revenue The District over collected revenue from LST, Land fees, other tax revenues, Sale of goods and services business license, Administrative fees and licenses, and Miscellaneous revenue which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Overall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. N Out-put Activity Purpose of the Budget oO un- implemented activities Administrative Transfer to To improve 117,804,427 and Support Other service delivery Services Government Units Inspection and Support To facilitate 15,339,186 Monitoring supervision to monitoring of LLG extension service delivery services & in LLGs Trainings in cooperatives and mobilization Total 133,143,613 Source: OAG Analysis The Accounting Officer explained that the under collection of local revenue was No Observation Recommendation Private Sector Development 11,193,804 11,193,804 100% Integrated Transport 751,492,742 557,673,465 74% Infrastructure Human Capital 19,572,228,060 19,439,454,186 99% Der Public Sector 2,044,269,279 2,044,269,275 100% Transformation Community Mobilization and Mind- 237,735,833 189,852,401 80% set Governance and 937,286,431 937,286,431 100% 5 \\| Security Development Plan 363,942,262 363,932,253 100% 6 inneren Total 28,389,877,224 28,014,174,289 98% The UGX.375,702,935 that was not warranted was", "metadata": {"headings": [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Total Development", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014t", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 7, "level": 6}}, {"headings_1": {"content": "Total Development", "page": 5, "level": 4}}], "page": 7, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "374,476,583 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \n61km of district were not worked on under manual maintenance and e  \n3.7km under mechanized maintenance of 3.7km.  \nTrainings and monitoring in LLGS was partially done.  \ne", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 7, "level": 6}}, {"headings_1": {"content": "Total Development", "page": 5, "level": 4}}, [{"headings_0": {"content": "\u2014t", "page": 7, "level": 6}}, {"headings_1": {"content": "Total Development", "page": 5, "level": 4}}], [{"headings_0": {"content": "\u2014t", "page": 7, "level": 6}}, {"headings_1": {"content": "Total Development", "page": 5, "level": 4}}]], "page": 7, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No | Observation", "metadata": {"headings": [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nThe UGX.1,687,595,808 that was not warranted was meant for Polio immunization for children below 5 years of age. \nAs a result of failure to warrant the budgeted funds, trainings and monitoring and workshops in LLGS was partially done. \nThe Accounting Officer explained that the District had no control over the external funding received funds.", "metadata": {"headings": [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}, [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}], [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}], [{"headings_0": {"content": "No | Observation", "page": 8, "level": 4}}, {"headings_1": {"content": "\u2014t", "page": 7, "level": 6}}]], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 8, "level": 4}}, {"headings_1": {"content": "No | Observation", "page": 8, "level": 4}}], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.4 Utilization of Warrants  \nOut of the total warrants of UGX.29,799,096,037 availed during the year, I advised the UGX.26,747,200,848 was utilized by the entity resulting in un-utilized warrants Accounting Officer to of UGX.3,051,895,189 representing utilization of 90% as shown in the table ensure that all below;  \naffected activities are rolled over and funds Programme Warrants (UGX) Utilized followed up for re- Warrants (UGX) voting with MoFPED in the subsequent financial year.  \nHuman Capital Management 19,513,842,693 17,214,635,876  \nGovernance & Security 1,082,952,004 1,078,993,665 \nCommunity mobilization & 189,852,401 182,187,808 mind-set change  \nTourism Development 1,022,000 1,022,000 Agro-Industrialization 3,170,446,549 2,190,756,690 \nDevelopment Plan 402,176,697 403,125,373 Implementation  \nIntegrated Transport 557,673,465 556,132,678 Infrastructure And Services  \nNatural Resources, 1,304,923,400 1,288,596,981 99 Environment, Climate  \nChange, Land And Water  \nPrivate Sector Development 12,193,804 11,305,804  \nPublic Sector Transformation 3,564,013,024 3,820,443,973", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 8, "level": 4}}, {"headings_1": {"content": "No | Observation", "page": 8, "level": 4}}, [{"headings_0": {"content": "ee", "page": 8, "level": 4}}, {"headings_1": {"content": "No | Observation", "page": 8, "level": 4}}], [{"headings_0": {"content": "ee", "page": 8, "level": 4}}, {"headings_1": {"content": "No | Observation", "page": 8, "level": 4}}]], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29,799,096,037 26,747,200,848 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nObservation  \nRecommendation 3,295,223,095 \nAs a result of failure to utilise warrants; \ne Upgrade of Butoha HC II did not kick off.  \ne There is still shortage of personnel in both primary and secondary schools, Production and health departments due to delayed recruitment of a teachers \nThe Accounting Officer explained that the unutilized funds for wage that was to be paid to staff recruited after completion of UGIFT structures. This wage was allocated in quarter four in May and it was therefore not possible impossible to utilize it. \nFurther, the upgrade of Butoha HCII did not take off because the sourcing of service provider took long and was completed at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}, [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}]], "page": 8, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the work  \nplans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I advised the states that the work plan of a vote shall indicate the key performance Accounting Officer to indicators to be used to gauge the outputs.  \norganise trainings for the users of PBS to Part A of the performance contract for Accounting Officers outlines the core understand  \nthe performance requirements against which their performance should be application  \nof assessed in regard to achievement of planned results. This requires the parameters  \nof Accounting Officer to be assessed on the extent to which annual key indicators  \nin performance indicators and targets are achieved for key projects and/or quantification.  \nIn programs. addition, the Accounting Officer I reviewed the approved work plan and sampled Eleven (11) outputs with a should  \nengage total of 36 activities. I noted the following;  \nMoFPED to include the  \nmissing e One (1) outputs with five (5) activities had clear performance indicators parameters in the and targets.  \nsystem for effective e Ten (10) outputs with fourteen (14) activities did not have clear planning. performance indicators and targets as summarized in the table below and  \ndetailed in Appendix 2. \nTable showing performance indicators and targets \nCategory of No. of No of No. of No of Expenditur % outputs outputs activi Activiti activiti e Amount Qua sampled tiesin es with es (UGX) ntifi the clear without cati outpu perfor ciear on", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}, [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}], [{"headings_0": {"content": "| Total", "page": 8, "level": 4}}, {"headings_1": {"content": "ee", "page": 8, "level": 4}}]], "page": 9, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ne Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], "page": 10, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,493,902, \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was because of the shift from sector to programme approach budgeting whereby the (PBS) system shows budget outputs but the PIAPs are still lacking making it difficult to set the targets. \nHe further stated that the available PIAPs in the system are not aligned to the budget outputs. \nImplementation of outputs  \nI assessed the implementation of two (2) output with ten (10) activities worth UGX.765,799,685 and noted that; \nTwo (2) outputs with ten (10) activities and expenditure worth UGX. e  \n765,799,685 were fully implemented.  \ne No outputs were partially implemented.  \ne No outputs were not implemented at all. \nTable showing performance indicators and tar ets  \nCategory No. of No of  \nNo of No of Expenditure of outpu activiti activiti activi Amount (UGX) outputs ts es in Activi es ties  \nasses the ties partiall not  \noutput fully y imple  \ns imple implem ment  \nment ented ed  \ned \nFully 2 10 10 765,799,685 implement  \ned  \noutputs \nTotal 2 10 765,799,685 \nRefer to Appendix 3 for details \n1.7 \nDelivery of Services from Implemented Activities \nSN Program Focus Total Key Observation Key  \nme Area expenditure recommendation(s) (UGX) \n1, 06-Natural Water  \n443,865,664 e Inspection of Extension of I advise the Resources, Developm  \nWater to UGIFT Project at Accounting Officer to Environme ent grant  \nNdagaro HCIII revealed ensure that strong nt,Climate  \nthat the water tank manhole covers should Change,La  \ninstalled was functional, be used to avoid nd And  \nhowever one of the rusting and damage so Water  \nmanhole covers was as it serves its rusted.  \nintended purpose for a honda Gi  \nThis could result in damage  \n\\| \nof the man hole and future", "metadata": {"headings": [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}, [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}], [{"headings_0": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "| Total", "page": 8, "level": 4}}]], "page": 10, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ": |", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], "page": 11, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "blockages if not rectified. \n12-Human Education 321,934,021 e In Mugyera Primary I advised the Capital Developm  \nschool, cement on the Accounting Officer to Developm ent Grant  \nsplash apron and ramps ensure that the ent  \nhad started eroding, doors Contractor rectifies the had difficulty in movement identified weaknesses and one drainage pipe was  \nwith close supervision inconsistent with other by the District drainage pipes. Engineer. \ne At Kashaka Primary school, some windows were stiff, fasteners weak and there was no provision for soft board as specified in the BoQs. \nThis can affect the longevity  \nof the classroom blocks thus  \ndenying the intended  \nbeneficiaries the sanitation  \n\\| services expected. \\|", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}]], "page": 11, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Agro- Microscale  \n176,895,084 \\|e At the time of inspection Industrializ irrigation  \n14/11/2023, works had ation  \nbeen completed and all the 3 demonstration sites had been completed.  \ne Irrigation equipment worth UGX. 72,314,260 were supplied to the three (3) beneficiary farmers.", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], "page": 11, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "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; \nRubirizi District Local Government had a wage budget of UGX.19,925,204,216, out of which UGX.17,586,635,269 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget  \nI advised the The District had an approved wage budget of UGX. 12,629,974,054, Accounting  \nOfficer and obtained supplementary funding of UGX. 6,317,216,256 resulting ensure that are into a revised wage budget of UGX. 18,947,190,310 which was all received funds are warranted.  \nutilised to avoid having Salary arrears. Out of the total warrants, UGX.16,394,096,518 was utilized by the  \ndistrict resulting in un-utilized warrants of UGX.2,338,568,941  \nrepresenting utilization of 88% as summarized in the table below and  \ndetailed in Appendix 4. \nApprove Supplem Revised Warra Paymen Unspent d entary Budget nts ts Balance Budget (UGX) (UGX) (UGX) (UGX) (UGX) (UGX)  \n12,629,9 6,317,216, 18,947,19 B,947,190 16,394,0 2,553,093,79 74,054 256 0,310 308 96,518 0 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.2,553,093,790.  \ne The supplementary funding of UGX.6,317,216,256 was not utilized. \n2.2 Validation of employees on the enti ayroll  \nThe District had 1,250 employees on the IPPS payroll of which 1,230 I  \nadvised the", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}]], "page": 12, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "were accounted for by the Accounting Officer as being away  \nsalary payment for genuine reasons which including sickness during  \nto their new duty validation at the time of validation.  \nstations.  \nI advised the ii. Seventeen (17) employees were confirmed to have exited  \nAccounting  \nthe District due to: death, dismissal, abscondment,  \nOfficer to always retirement, transfer of service, and those who are known to  \nliaise with the the Accounting Officer but failed to appear for validation  \nrelevant  \nwithout justification. stakeholders to ensure prompt iii. A total of UGX.69,806,488 was paid as salary to 17  \nupdates of the employees in question after exit and this is considered a  \npayroll going financial loss to Government.  \nforward. A follow-up of the c) 3 individuals whose names were not on the District\u2019s payroll by  \naffected staff June 2023, appeared for the validation exercise. These should individuals were included on the validated payroll, upon immediately be confirmation by the Accounting Officer regarding their status.  \nmade by management so The Accounting Officer explained that;  \nas to have them access \nthe e The Accounting Officer acknowledged that these were  \npayroll.  \ncorrect employees of the vote to be included on the  \nvalidated payroll for the District.  \nI advised the Accounting  \ne The Accounting Officer acknowledged the finding and noted  \nOfficer to engage that these staff are genuine employees of the vote. Some  \nthe affected staff employees were removed from the payroll so as to align  \nand ensure that them with their cost centers hence appear as new records.  \nemployee records are duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. \n2.3 Inconsistencies in Employee Details  \nA total of 239 employees on the payroll had inconsistencies in their I  \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual.  \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the \nand trained in 2021 and the issue was cleared.", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}]], "page": 13, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) Review of the District Staff Establishment I advised the Accounting Officer to Review of the establishment revealed; engage the District i. Out of 134 approved positions, a total of 90 positions were Service Commission, filled leaving a gap of 44 vacant positions. the Ministry of Public Service and MoFPED ii. The entity did not have an approved and costed staff\\} to have the vacant establishment for primary, secondary and tertiary institutions positions filled. I while the staff structure for health facilities issued by further advised the Ministry of Health was not incorporated into the district Accounting Officer to approved structure. engage the Ministry of Public Service to The Accounting Officer explained that; develop and implement a e The Accounting Officer acknowledged the finding and noted consolidated costed that this was as per establishment notice No. 1 of 2023 that staff structure for the advised to stay recruitment of new staffs except only on District. replacement. e The Accounting Officer acknowledged the finding and promised to take action. e The Accounting Officer acknowledged the finding and pledged to rectify this gap. He further noted that the payroll is first sent to heads of department who checks and verify before interface files are uploaded into IFMS. e Heads of department have been instructed to submit monthly staff lists. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. OTHER MATTER In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 4.0 Implementation of Key Government Grants/Programmes In an effort to assess service delivery, I selected audit focus areas which constituted significant", "metadata": {"headings": [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}], [{"headings_0": {"content": ": |", "page": 11, "level": 3}}, {"headings_1": {"content": "[ne Observation Recommendation", "page": 10, "level": 3}}]], "page": 14, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": ": |", "page": 11, "level": 3}}], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": ": |", "page": 11, "level": 3}}], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a government program intended to realize Sustainable Development Goal", "metadata": {"headings": [{"headings_0": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and affordable drinking water by 2030. The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. Rubirizi District budgeted and received UGX.429,050,849 (100%) for the financial year 2022/23. Out of the UGX.429,050,849 received, all funds were spent by the the District. Below is a breakdown of the planned and actual activities that were implemented using the grant. SN Category Activity 1 Rural Water and Supply and Installation of power Sanitation Sub-Grant to Kikumbo Piped Water Supply (traditional System. component) Rutoto Piped Water Supply System Rehabilitation of point water sources 2 Piped Water Sub- Extension of water to UGIFT 4 Grant (UgIFT projects. component) I designed audit procedures to assess whether the utilization of the District Water All the constructed water facilities were included in the district asset register. \u00b0 \u00b0 The District water quality met the minimum standard and had functional water user committees. 4.1.2 Areas of Improvement I noted the following areas were the District needs improvement; 4.1.2.1 Planning The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \u00b0 The proposed investments are derived from the approved LG Development Plan. \u00b0 The thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), an indicative list of capital investments and other development activities to be funded. LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. I reviewed the planning of Rubirizi District and noted the following; An analysis of the water budget allocations for the Sub counties revealed that \u00b0 the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 5. SN Category Sub \\| Budget Ranking based Rank County Amount on need interpretation \\| 1 Sub County with most Rutoto SC 404,550,849 7 \\| Least needy by rank allocation 2 Sub County with least Magambo 4,000,000 3 Third most needy allocation sc 3 Sub County with no Kirugu SC allocation 0 \\| 2 Most needy by rank One (1) ongoing UGFIT project (Health Centre upgrade)", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}, [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}]], "page": 15, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. Appendix 6 refers.", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, {"headings_1": {"content": "a government program intended to realize Sustainable Development Goal", "page": 15, "level": 3}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the procurement process entirely depended on availability of BoQs and technical drawings that take a lot of time to fine tune thus leading to delays. \nRecommendation  \nI advised the Accounting Officer to ensure that the BoQs and technical drawings are always prepared in time so that the procurement project timelines are met. \n4.1.2.3 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "(SDG) No.6, which is the attainment of universal and equitable access to safe", "page": 15, "level": 8}}]], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.  \ne All DLGs should have water quality testing kits.  \nDLGs should test at least 20% of the already existing water sources across the o \nConsequently, this made the District to carry out limited water quality testing which is also costly in the long run. \nThe Accounting Officer explained that the District failed to procure the water testing kits due to budget constraints. \nRecommendation  \nI advised the Accounting Officer to prioritize and budget for the procurement of water quality testing kits in the budget of the subsequent financial year. \nOnly 44 (9%) of the existing water sources were tested contrary to the standard oe  \nrequirement of 20%, while none (0%) of the new water sources were tested contrary to the required standard of 100%. This is shown in the table below;  \nSN Category Number of Percentage Percentage Percentage Percentage water required to be actually untested of successful sources tested tested tests. (a)  \n(b)  \nExisting 482 20%  \nprojects  \nNew 3 100%  \nprojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "population.", "metadata": {"headings": [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that water testing was planned to be done in the next year FY 2023/24. \nRecommendation  \nI advised Accounting Officer to ensure that water testing activity is included in annual budgets and departmental work plans to ensure water consumed by communities is suitable for human consumption. \n4.1.2.4 Inspection of water Grant activities  \nI conducted physical inspections of two (2) projects implemented at UGX.332,897,680 on 15\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSs Project Inspectio Expenditure Pictorial Evidence  \nRecommendation( N n Amount s) \nThe district followed the procurement process as per the PPDA guidelines for the oe \nconstruction of the seed school.  \n4.2.2 Areas of Improvement  \nI noted the following areas were the District needed improvement; \n4.2.3 Implementation of UGIFT activities \n4.2.3.1 Inspection of water Grant activities  \nI conducted physical inspections of one (1) UGIFT project implemented at UGX.2,022,306,476 on 16 November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nN Project Inspection Remarks Pictorial Evidence \n1 Construction of \\|e By the time of St Kizito inspection on 16\" Magambo Seed November, 2023, the School construction was still on foundation stage thus delayed works. \ne The works completed completed were at 5% by the time of inspection. \nDelayed completion of works may lead to delay of service delivery. \nThe Accounting Officer explained that this was due to the delays in the procurement process as the project was commissioned in May 2023 and construction works started in June 2023.", "metadata": {"headings": [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 18, "level": 1}}], "page": 20, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always follow up with the relevant authorities to ensure that procurements are concluded on time. \n4.3. Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 18, "level": 1}}]], "page": 20, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant.  \ne The District work plans, budgets, progress reports and procurement records revealed that the entity spent funds on eligible activities.  \ne The Project Management and Procurement Committees sought guidance from the district specialists for the four (4) projects under the grant.  \nAll the four (4) projects had contract managers appointed from user groups or  \ne  \nsector specialists and were reviews by the Internal Auditor.  \ne The allocated funds were spent on activities within the approved Education Development grant work plan. \n4.3.2 Areas of Improvement  \nI noted the following areas where the District needed improvement; \n4.3.2.1 Procurement Review  \nFailure to include Particular Condition of Contract (PCC) clauses in the Procurement Process  \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI noted that four (4) Projects which could result in environment and social risks/impacts had contracts worth UGX.298,096,910 signed without Particular condition of contract clause. Appendix 7 Refers. \nFailure to include a Particular Condition of Contract for Projects/programs whose implementation could have social and environmental risks/impacts makes it hard for contractors to mitigate these risks and impacts since they are not compelled by the contract to do so. \nThe Accounting Officer explained that the Social and environmental risks/impacts \nIN Project Inspection Pictorial Evidence Recommendat Remarks  \nion(s) Construction of At the time of  \nThe Contractor a 3-classroom inspection on Friday,  \nshould rectify block at 16\" November,  \nthe identified Mugyera 2023; weaknesses Primary School.  \nwith close e Splash apron and  \nsupervision by the ramps had  \nthe District weak cement Engineer. which was 3-ck ssroom at  \nalready eroding. block Mugyera P/  \nBere 2 ET \ne The doors had \\} difficulties in movement and  \nthis  \ncaused  \ncracks to develop  \non the walls onto  \nwhich they were  \nattached. \ne One (1) drainage \n/ / EBERLE", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "apron", "metadata": {"headings": [{"headings_0": {"content": "apron", "page": 22, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TEEN pipes was too Splash constructed with weak small and cement  \ninconsistent with  \nother pipes  \nindicating that  \nthe water flow  \nwould  \nbe  \naffected. \ne Provision for engraving of the project had not yet been done even though it was provided in the BoQs. \nConstruction of At the time of", "metadata": {"headings": [{"headings_0": {"content": "apron", "page": 22, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "apron", "page": 22, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "apron", "page": 22, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| The Contractor", "metadata": {"headings": [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], "page": 22, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 classroom inspection Friday, \\|  \n\\| should rectify block at 16\" November, \\|\\|  \nthe identified ,  \nKashaka PS 2023; \n\u00a3\\\\ \\| weaknesses  \n\\| with close e There was no  \nsupervision by provision of soft  \nthe District \n\u00b0 The classroom block had not yet  \nbeen commissioned yet the works had  \nbeen completed in June, 2023. \nThe Accounting Officer explained that the projects were still within their defect liability period and had not yet been paid outstanding balances. He further stated that he had written to the contractors to rectify the defects. \nI advised the Accounting Officer to follow up all the projects and ensure that they are completed in the financial year 2023/2024. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Rubirizi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nRubirizi District received the District budgeted and received UGX.176,895,084", "metadata": {"headings": [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}, [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}], [{"headings_0": {"content": "| The Contractor", "page": 22, "level": 5}}, {"headings_1": {"content": "apron", "page": 22, "level": 5}}]], "page": 22, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(100%).", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], "page": 23, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District was part of the second phase entities which are in initial stages thus only budgeted for complementary Services as shown in the table below; Category [er Planned Actual quantity quantity Complementary Awareness of political leaders 18 18 services Procurement monitoring and supervision of 3 Demo 3 Demo sites irrigation equipment installation sites Awareness of farmers 300 3000 farmers farmers rn Conducting farm visits 11 LLGs LLGs Demonstrations 3 Demo 3 Demo sites sites \\| Farmer field schools 3 schools 3 schools oe The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required. o The district complied with the selection criteria for the lowest priced technically responsive bid. o The suppliers offered training and technical support to the farmers during the warranty period. oe The irrigation equipment had been supplied and installed to three (3) demonstration sites. oe Irrigation equipment worth UGX.72,314,260 were supplied to the three (3) beneficiary farmers. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In 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. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under 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 Rubirizi District Local Government. The 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,", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}, [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}]], "page": 23, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}, [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}], [{"headings_0": {"content": "(100%).", "page": 23, "level": 2}}, {"headings_1": {"content": "| The Contractor", "page": 22, "level": 5}}]], "page": 25, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}], "page": 27, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDCs were fully constituted and prepared quarterly performance reports. o \noe In all 53 Parishes, training of households and enterprise group leaders was carried out. \nIn all the 10 sampled SACCOs, PDM member registers had been updated in line oe \nwith the guidelines.  \no All 20 beneficiaries from the sampled 10 SACCOs received UGX.19,600,000 as per loan amount indicated in the SACCO records.  \n74 Enterprise groups in the sampled 10 PDM SACCOs were registered by the Community o", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}, [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}], [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}], [{"headings_0": {"content": "functionality.", "page": 27, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 23, "level": 2}}]], "page": 27, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], "page": 27, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n5.3.1 Planning and Budget Performance  \nI reviewed the Rubirizi District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \ne All the 53 SACCOs received UGX 1,325,000,000 in the 1\\* Quarter.  \nNo funds were received by the 53 SACCOs in the 2\u2122 Quarter and 3\" Quarter and o \nyet UGX. 1,325,00,000 was expected per quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the \nmoney economy. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}, [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 27, "level": 3}}]], "page": 27, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], "page": 28, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. 5.3.1.2 Low Disbursement of Parish Revolving Fund Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. I noted that the sampled 10 PDM SACCOs had disbursed UGX.289,120,000 (24%) out of the PRF received of UGX.1,181,714,450 leaving UGX.892,594,450 (76%) undisbursed. Details in Appendix 8. The low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. The Accounting Officer attributed this to late releases of PRFs by Ministry of Finance as the funds were posted directly to PDM SACO bank accounts on 26\" and 30\" June 2023. Recommendation The Accounting Officer is advised to follow up on the disbursement of PRF Funds to the beneficiaries. 5.4 Review of the PDM Governance Structures The PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. oe A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. The Supervisory Board checks the efficiency & effectiveness of the Cooperative \u00b0 internal control systems. \u00b0o The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. Each Parish shall have a PDM SACCO and a PRF designated bank account for oe that PDM SACCO, in a branch of a supervised financial institution that is convenient for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}]], "page": 28, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Development Officers at the Sub-County as Community Based Organizations (CBOs).", "page": 27, "level": 3}}], "page": 29, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted Officer to ensure that PDCs Committees (PDC) the following;  \nprepare are trained on e The 10 PDCs held 3 out of preparation of Parish quarterly meetings.  \npriorities, action plans and 5- Parish priorities and action plans year plan and to induct them e  \nfor the FY 2022/2023 were not on their roles and prepared by the 10 PDCs.  \nresponsibilities.  \ne The PDCs received of  \nUGX.750.000 per parish.  \nHowever, these funds are  \ninadequate to facilitate the  \nactivities of the PDC. \nThe Accounting Officer explained that the \nafter their registration on 2\u2122\\|on general meetings is May,2022. complied with.  \ne By the time of the first general  \nmeeting, the sample of 10 PDM  \nSACCOs had already received funds.  \nDetails in Appendix 9. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. SACCO  \ne The sampled 10 SACCOs did not have I advised the Accounting Committees and functional Production, Marketing, Officer to liaise with the Sub Committees  \nBusiness Development services, relevant authorities and seek Finance and investment sub facilitation for the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 30, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Committees. Appendix 10 refers. committees to ensure functionality.  \nThe Accounting Officer explained that  \nsince there was no facilitation for the \nmentioned committees, most of them have lost morale to which has affected \ntheir functionality. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.4.1 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  \nThe LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe \nI made the following observations;  \nSN Nature of Observations  \nRecommendation \n\\| registration  \nLe Licensing of PDM The 10 sampled SACCOs were not licensed I advised the SACCOs Under the to take on the business of lending under Accounting Officer to Microfinance  \nMicrofinance Institutions money lenders act engage the PDM Institutions Money as detailed in Appendix 11.  \nSecretariat for Lenders Act  \nfurther guidance on As a result, enforcement of recovery of PRF this matter.  \nfrom beneficiaries by the PDM SACCOs may  \nbe legally challenged leading to loss of  \nfunds. \nThe Accounting Officer explained that this is a National Policy issue and the PDM secretariat has never guided on this process specifically for PDM SACCOs. \nHe further explained that it also involves a cost which currently the SACCOs have no capacity to facilitate.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 30, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Siang of PRF \\|\u00bb UGK, 714,480 was transferred to all the I advised the Financing  \n10 sampled SACCOs before signing PRF Accounting Officer to Agreements financing agreement as detailed in follow PDM Appendix 12. guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 31, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this  \nhappened at the start of the program when  \nthere were inconsistent guidelines and to  \navoid any loss of PDM funds a restriction on  \nall PDM SACCO accounts were issued by the  \nAccounting Officer.  \n3, Submission  \nof e UGX.81,714,450 was transferred to the 10 I advised the Attestation Forms by sampled SACCOs without evidence of Accounting Officer to the Accounting submission of attestation form to the follow  \nPDM Officer (AO)  \nSecretariat as detailed in Appendix 13.  \nguidelines. \nThe Accounting Officer explained that this was done to beat the deadline of 30/06/2022 during financial year closure but all the SACCOs had already been fully registered with MTIC and opened Bank accounts with a regulated financial Institution. \nJanuary 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 31, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall 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.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).  \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n[  \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 32, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection  \nand e 10 parishes selected flagship projects that I advised the Accounting Implementation  \nof were inconsistent with the LG selected priority Officer should ensure Prioritized/Flagship commodities.  \nincreased monitoring of the Projects  \ne 31 out of 74 farmer enterprise/nouseholds PDM SACCOs and their implemented projects that are not from the respective enterprise groups priority commodity list. Details are in to ensure that they Appendix 14.  \nimplement activities in line with LG selected Priority Failure to select and implement prioritized commodities.  \nprojects may undermine achievement of the pillar  \nobjectives.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 32, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "due to immense pressures from the political side to disburse funds to the beneficiaries.  \nHe further stated that all beneficiaries were enrolled on PDMIS and have household numbers.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e All 20 PRF beneficiaries who carried out The Accounting Officer was Farming Enterprises  \nfarming enterprises in the 10 sampled PDM advised to liaise with PDM SACCOs did not obtain agricultural insurance secretariat for guidance on policies from UAIS. Details are shown in this matter.  \nAppendix 16.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that as this was a National Policy, the district needed more guidance on how to implement it.  \nL", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Development", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 33, "level": 1}}, {"headings_1": {"content": "Development", "page": 29, "level": 3}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.5.1.1 Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 33, "level": 1}}, {"headings_1": {"content": "Development", "page": 29, "level": 3}}, [{"headings_0": {"content": "al", "page": 33, "level": 1}}, {"headings_1": {"content": "Development", "page": 29, "level": 3}}]], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 4 beneficiaries in 4 PDM SACCOs had implemented different projects  \nSN Parish Name Name of  \nLoan Project Status of the project Remarks Name of PRF Loan Loan Amou funded  \nSACCO beneficia Amo Amo nt as  \nry unt unt per  \nas \nhous per ehold SAC evide co nce reco provi rds ded", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}, [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}]], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KYAMB KYAMB Jarara 1,000 1,000 1,000, Millet  \nBeneficiary URA URA- Saidat \u201a000 \u201a000 000 Growing", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": ". /  \nS31) deals in KICHW  \nMillet", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 1}}, {"headings_1": {"content": "al", "page": 33, "level": 1}}], "page": 33, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paseyoindg", "metadata": {"headings": [{"headings_0": {"content": "paseyoindg", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 33, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "metadata": {"headings": [{"headings_0": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}, {"headings_1": {"content": "paseyoindg", "page": 34, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "metadata": {"headings": [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aueisysusg ul ul um 91 asiidia\\}ua  \n0\\} ysy 0] sem 97 ssudiaguar-= a\u0131nuew eueueg uonejuejd sjeo\u00df  \n\u2018S\\| Od p .OJ Jo pjnom \n7 Wdd QuOp \u2018JuaJUOD aq fi \\| \\|; 7 me  \n\u2018\\| ERTL Den eueueg \n; a JO aJaM a 4s eZ JUaWaAsiyoe 2a \nTag etna NRK EEE Auenyauag LONEJUEId Bulob \n; = sbulules\\} pue", "metadata": {"headings": [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}, [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}], [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}], [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}], [{"headings_0": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}, {"headings_1": {"content": "azlew. \u201cnow! BAeSSED) pue 404 Sjeep 2209) Buneguli, PSHaAIP 000'006 A\u0131ynod pue Jeym P3PUnJ pefoid syeou", "page": 34, "level": 3}}]], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=jelajewW", "metadata": {"headings": [{"headings_0": {"content": "=jelajewW", "page": 34, "level": 1}}, {"headings_1": {"content": ": seueueg pOYaNIg 000\u2019007 jeoa1eyD paaoidde Aue.nuo9 paaoidde", "page": 34, "level": 3}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AAG se Sy}", "metadata": {"headings": [{"headings_0": {"content": "AAG se Sy}", "page": 34, "level": 3}}, {"headings_1": {"content": "=jelajewW", "page": 34, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "metadata": {"headings": [{"headings_0": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}, {"headings_1": {"content": "AAG se Sy}", "page": 34, "level": 3}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I ay\\} apnzqjze uo \npue s,ajdoad alam 000 \u2019000\u2019T 000 \u2018000\u2019T pey 000 yefojd siaquaw abueyd \\| \n000\u00b0 000\u2019T 000\u2019T oj 000\u00b0 000\u00b0 siyj\\}", "metadata": {"headings": [{"headings_0": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}, {"headings_1": {"content": "AAG se Sy}", "page": 34, "level": 3}}, [{"headings_0": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}, {"headings_1": {"content": "AAG se Sy}", "page": 34, "level": 3}}], [{"headings_0": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}, {"headings_1": {"content": "AAG se Sy}", "page": 34, "level": 3}}]], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0 000\u2019T 000\u2019 000\u2019T 000\u00b0 papun, paynquye ay} jes-pullu", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0 000\u2019T 000\u2019 000\u2019T 000\u00b0 papun, paynquye ay} jes-pullu", "page": 34, "level": 4}}, {"headings_1": {"content": "Buljjas aanpo.d je09 Buyeas syoorew Bulmol soulwuapuN padsel6 |j9s", "page": 34, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wez9 wobueAN welley SAw\u0131soAy SUNPOW dy} padoy UO", "metadata": {"headings": [{"headings_0": {"content": "wez9 wobueAN welley SAw\u0131soAy SUNPOW dy} padoy UO", "page": 34, "level": 6}}, {"headings_1": {"content": "000\u00b0 000\u2019T 000\u2019 000\u2019T 000\u00b0 papun, paynquye ay} jes-pullu", "page": 34, "level": 4}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JUaWa|dW! 4a0lyOQ SUOISSIS", "metadata": {"headings": [{"headings_0": {"content": "JUaWa|dW! 4a0lyOQ SUOISSIS", "page": 34, "level": 5}}, {"headings_1": {"content": "wez9 wobueAN welley SAw\u0131soAy SUNPOW dy} padoy UO", "page": 34, "level": 6}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e", "metadata": {"headings": [{"headings_0": {"content": "JUaWa|dW! 4a0lyOQ SUOISSIS", "page": 34, "level": 5}}, {"headings_1": {"content": "wez9 wobueAN welley SAw\u0131soAy SUNPOW dy} padoy UO", "page": 34, "level": 6}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NYVHS Taland Wdd ODDVS 313avX Tarand NAd ODDVS NaVAN -Java LOLAY Wdd OI9VS", "metadata": {"headings": [{"headings_0": {"content": "NYVHS Taland Wdd ODDVS 313avX Tarand NAd ODDVS NaVAN -Java LOLAY Wdd OI9VS", "page": 34, "level": 1}}, {"headings_1": {"content": "JUaWa|dW! 4a0lyOQ SUOISSIS", "page": 34, "level": 5}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 34, "level": 2}}, {"headings_1": {"content": "NYVHS Taland Wdd ODDVS 313avX Tarand NAd ODDVS NaVAN -Java LOLAY Wdd OI9VS", "page": 34, "level": 1}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bumunosay", "metadata": {"headings": [{"headings_0": {"content": "Bumunosay", "page": 34, "level": 5}}, {"headings_1": {"content": "pue", "page": 34, "level": 2}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IZ = IZ O", "metadata": {"headings": [{"headings_0": {"content": "Bumunosay", "page": 34, "level": 5}}, {"headings_1": {"content": "pue", "page": 34, "level": 2}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "metadata": {"headings": [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\+ sN\\}Ie4 Sul \u2018\u20ac  \nvy \nprioritized. However the District is limited by operational funding to run the programme. \nRecommendation \nIT advised the Accounting Officer to ensure the beneficiary implement the approved projects by the different SACCO\u2019s in accordance with the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}, [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}], [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}], [{"headings_0": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}, {"headings_1": {"content": "Bumunosay", "page": 34, "level": 5}}]], "page": 34, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ae", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 35, "level": 1}}, {"headings_1": {"content": "NYVHS 313aW NaYAN Java 0} \u2018SaAtoalgo Ajaqeudoidde LONEZNISUSS", "page": 34, "level": 3}}], "page": 35, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORy,", "metadata": {"headings": [{"headings_0": {"content": "ORy,", "page": 35, "level": 3}}, {"headings_1": {"content": "Ae", "page": 35, "level": 1}}], "page": 35, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga  \nAUDITOR GENERAL I Copy \n\u201cGita 7", "metadata": {"headings": [{"headings_0": {"content": "ORy,", "page": 35, "level": 3}}, {"headings_1": {"content": "Ae", "page": 35, "level": 1}}, [{"headings_0": {"content": "ORy,", "page": 35, "level": 3}}, {"headings_1": {"content": "Ae", "page": 35, "level": 1}}]], "page": 35, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "27\" December, 2023", "page": 35, "level": 3}}, {"headings_1": {"content": "ORy,", "page": 35, "level": 3}}], "page": 35, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local revenue \nNo Source  \nTax Revenues  \n1 Local Services Tax 2 Land fees  \n3 Business Licenses 4 Other tax revenues Non-Tax Revenues \nApproved budget Actual Collections Variance \\|] \\| \n181,521,142 160,855,000 20,666,142 26,244,200 18,862,000 7,382,200", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 3}}, {"headings_1": {"content": "27\" December, 2023", "page": 35, "level": 3}}]], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,242,900", "metadata": {"headings": [{"headings_0": {"content": "100,242,900", "page": 36, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 3}}], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49,398,502", "metadata": {"headings": [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Other Property income 0  \n6 Dividends 0  \n7 Rent 15,300,000 32,376,000 (17,076,000) 8 Other property income (disposal of assets)  \n0 0 0 9 Sale of goods and services  \n10 Administrative fees and licenses  \n11 Court fines and Penalties  \n12 Other fines and Penalties  \n13 Miscellaneous Revenue  \nTotal Revenue \n186,644,050 74,429,129 112,214,921 311,846, oe 496 298,363,000 13,483,496 ae 0 0 000 3,925,000 oe 349,984,695 340,611,000 9,373,695 1, 224,63: 631,985 [ 1,080,772,129 143,859,856 \nAppendix 2: Out-puts without appropriate indicators and targets \nProgramme Budg Budget Output Out-put Activities  \nAudit comment on Audit comment on targets et budget indicators  \nOutp  \n(UGX)  \nut  \nCode  \n01-Agro-Industrialization \n10016 Farmer mobilisation and 75,042,477 \\| Farmer Sensitization meetings to be No measurement of Number of meetings held not sensitisation conducted  \nperformance indicated specified in work plan Collection of farmer data  \nin work plan  \nNumber of farmers profiled and data collected from not stated  \nFormation of enterprise groups  \nNumber of enterprise groups formed not indicated  \nGuidance to farmers on enterprise selection  \nNumber of farmers guided on enterprise selection not [indicated Preparation \\_and submission of reports to \\|  \nNumber of reports prepared \n22 JS \nrelevant offices  \nand submitted not indicated Carrying out of PDM activities \\|  \nN 0 specification of activities to be carried out  \n12-HUMAN CAPITAL 00000 Finance and Accounting  \nTitling of land  \nDEVELOPMENT 4 440,308,172 indicated \\| \nPerformance measure Pieces of land titled specified", "metadata": {"headings": [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}, [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}]], "page": 36, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18-DEVELOPMENT PLAN 19000 Private sector coordination Performance improvement No measurement of Not specified IMPLEMENTATION 1 performance indicated 14-PUBLIC SECTOR 32000 Assets and Facilities Investment servicing and monitoring of in work plan Not specified TRANSFORMATION 3 Management projects 00000 Planning and Budgeting Database for local revenue & Internet Not specified 6 services Services \u20144 00001 Administrative and Support Purchase of office furniture at the district Furniture to be purchased not um Services specified Refurbishment of Office Administration Not specified Block Transfer to other government institutions Not specified 14-PUBLIC SECTOR 00001 HIV/AIDS Mainstreaming Routine Manual maintenance Indicated Number of kilometers TRANSFORMATION 3 737,492,742 \\|\\| maintained specified 09-INTEGRATED TRANSPORT 26000 District , Urban and Routine mechanised maintenance (grading Number of kilometers INFRASTRUCTURE AND 2 Community Access Road and shaping) maintained specified SERVICES Maintenance u Routine mechanised maintenance (spot Number of kilometers \\| gravelling) maintained specified Culvert Installation On District and town Number of culvert lines \u2014 council roads installed specified \\| Equipment repairs for the district town Not indicated Not Specified , councils and sub counties 12-HUMAN CAPITAL 32000 Assets and Facilities I DEVELOPMENT 3 Management 2,294,666,9 Supervisory and monitoring activities for district, town council and sub counties St. Kizito Magambo Seed School 00000 Planning and Budgeting 16 Travel Inland-Education 6 services L Not Specified Indicated Construction of seed school specified Not indicated Not specified Construction of staff house at Kyabakara 1 Indicated Construction of staff house \\| HCHI specified z \\| \\| Travel Inland-Health Not indicated Not specified 06-NATURAL RESOURCES, 00000 Planning and Budgeting \\| Construction of Rutoto Piped Water system Indicated Number of Piped water supply ENVIRONMENT, CLIMATE 6 services 443,865,664 Phase 11 systems specified CHANGE, LAND AND WATER Extension of piped water to Health & Number of water projects Education UGIFT Projects constructed specified Supply & installation of hydro-power at Number of Rain water supply Kikumbo water system tanks specified \\_ Rehabilitation of Shallow wells and Number of Boreholes boreholes constructed and shallow wells specified 34 01-AGRO-INDUSTRIALIZATION 00000 Planning and Budgeting Supply of a motorcycle Irrigation in individual farms and group 6- services 176,895,084 farmlands developed meetings with farmers held \\| farmers sensitized about the irrigation Number of motorcycles \\| purchased specified Not Indicated Number of farms developed not specified Number of awareness meetings conducted not specified Number of farmers sensitized 12-HUMAN CAPITAL Assets and Facilities Construction of five stance VIP latrine at Indicated Number of latrines DEVELOPMENT Management 325,631,222", "metadata": {"headings": [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}, [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}], [{"headings_0": {"content": "49,398,502", "page": 36, "level": 3}}, {"headings_1": {"content": "100,242,900", "page": 36, "level": 3}}]], "page": 37, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 3}}, {"headings_1": {"content": "49,398,502", "page": 36, "level": 3}}], "page": 38, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "standards met by schools  \nand training institutions  \n2 06-Natural 03-Water Resources 06010120-Water resources 000006-Planning and Budgeting 443,865,664 5 5 Resources, Management data (Quantity & Quality) services  \nEnvironment, collected and assessed  \nClimate 06010105-Degraded water  \nChange, Land  \ncatchments protected and  \nAnd Water restored through  \nimplementation  \nof  \ncatchment management  \nmeasures  \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 3}}, {"headings_1": {"content": "49,398,502", "page": 36, "level": 3}}], "page": 38, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "765,799,685", "metadata": {"headings": [{"headings_0": {"content": "765,799,685", "page": 38, "level": 8}}, {"headings_1": {"content": "Development", "page": 38, "level": 3}}], "page": 38, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4: Utilization of the Wage Budget \n[  \nT \nDepartment Name Approved Budget UGX. Supplementary UGX. Revised Budget UGX. Warrants UGX.", "metadata": {"headings": [{"headings_0": {"content": "765,799,685", "page": 38, "level": 8}}, {"headings_1": {"content": "Development", "page": 38, "level": 3}}, [{"headings_0": {"content": "765,799,685", "page": 38, "level": 8}}, {"headings_1": {"content": "Development", "page": 38, "level": 3}}], [{"headings_0": {"content": "765,799,685", "page": 38, "level": 8}}, {"headings_1": {"content": "Development", "page": 38, "level": 3}}]], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ur Balance", "metadata": {"headings": [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payments UGX. \nAdministration 4,882,052,791 263461472 5,145,514,263 5,145,514,263 5,161,980,069 -16,465,806 Finance 123,877,000 0 123,877,000 123,877,000 123,683,309 193,691 \nStatutory Bodies 226,845,000 0 226,845,000 226,845,000 226,716,042 Iren \\| Production  \n0 \nHealth 3,681,539,571 1,628,481,093 5,310,020,664 5,310,020,664 4,770,275,713 539,744,951 \nEducation 975,893,548 1,324,019,012 2,299,912,560 2,299,912,560 1,330,481,524 969,431,036 \\|  \nRoads 77,908,250 0 77,908,250 77,908,250 77,592,568 315,682 \nWater  \nT  \nNatural Resources  \n0", "metadata": {"headings": [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}, [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}], [{"headings_0": {"content": "ur Balance", "page": 39, "level": 3}}, {"headings_1": {"content": "765,799,685", "page": 38, "level": 8}}]], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an Based", "metadata": {"headings": [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "245,262,000 0 245,262,000 245,262,000 226,418,181 18,843,819 \nPlanning 65,302,897 0 65,302,897 65,302, 65,047,276 255,621 Internal Audit 26,400,000 1000000 27,400,000 27,399,998 27,217,128 182,870 \nTrade and Industry 2,324,892,997 3100254679 5,425,147,676 5,425,147,676 4,384,684,708 1,040,462,968 Total 12,629,974,054 6,317,216,256 18,947,190,310 18,947,190,308 16,394,096,518 en \nAppendix 5: Fairness in the distribution of Projects-Water Development Grant", "metadata": {"headings": [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}, [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}], [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}], [{"headings_0": {"content": "an Based", "page": 39, "level": 4}}, {"headings_1": {"content": "ur Balance", "page": 39, "level": 3}}]], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN \"| Sub", "metadata": {"headings": [{"headings_0": {"content": "SN \"| Sub", "page": 39, "level": 4}}, {"headings_1": {"content": "an Based", "page": 39, "level": 4}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water coverage District average Variance Amount allocated to the Sub Yoage of amount allocated to the Sub County out of", "metadata": {"headings": [{"headings_0": {"content": "SN \"| Sub", "page": 39, "level": 4}}, {"headings_1": {"content": "an Based", "page": 39, "level": 4}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County rate rate County the total district grant", "metadata": {"headings": [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rutoto 95% 67% 28% 404,550,849  \n94% \\| 2 Ryeru = 97% 67% 30% \\|  \n0% 3 Magambo 55% 67% \\| -12% 4,000,000 \\|  \n1% 4 Katunguru \\| 54% 67% \\| -13% 4,000,000 \\|  \n1% \n\\| \n36 \n5 Kichwamba 0 0% 6 Kirugu 0 0% \\| 7 Katerera 0 0% 8 Katanda 4,000,000 1%", "metadata": {"headings": [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}, [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}], [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}], [{"headings_0": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, {"headings_1": {"content": "SN \"| Sub", "page": 39, "level": 4}}]], "page": 39, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "metadata": {"headings": [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PP \\| \\| 429,050,849 \nAppendix 6: Delayed Publishing of procurement adverts \nWater Projects/facilities  \nAllocated Amount \n1 Rutoto Piped Water Supply System \nSupply and Installation of power to Kikumbo Piped Water Supply System. \nw Extension of water to UGFIT Projects win Rehabilitation of Shallow well Rehabilitation of borehole  \nTotal \nContract signing date 404,550,849 \n28/09/2022", "metadata": {"headings": [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}, [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}], [{"headings_0": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, {"headings_1": {"content": "County rate rate County the total district grant", "page": 39, "level": 3}}]], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30,500,000", "metadata": {"headings": [{"headings_0": {"content": "30,500,000", "page": 40, "level": 3}}, {"headings_1": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23,638,527 11,848,633 3,949,544 474,487,553 \nA endix 7: Failure to include Particular Condition of Contract (PCC) clauses in the Procurement Process", "metadata": {"headings": [{"headings_0": {"content": "30,500,000", "page": 40, "level": 3}}, {"headings_1": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}, [{"headings_0": {"content": "30,500,000", "page": 40, "level": 3}}, {"headings_1": {"content": "9|Kyabakara Hu ER 28%] 12,500,000 3%", "page": 40, "level": 2}}]], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zu", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 40, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Reference No. Subject of Procurement  \nRUBI 922/WRKS/2022-  \nConstruction of a 2-classroom block with offices and store at Kashaka 2023/007 p/s  \nN RUBI 922/WRKS/22-23/008 Construction of a 3-classroom block at Mugyera Primary School.  \nWwW RUBI 602/WRKS/22-23/009 Construction of a 5 stances VIP latrine at Kanyashande primary school  \nRUBI 922/Wrks /2022-  \ntt 2023/010  \nconstruction of a 5 VIP latrine at Mugobwa P/S \nDate of Contract Provider  \naward  \nSum Mutara works enterprises Itd 16/12/2022", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 40, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "zu", "page": 40, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 40, "level": 3}}]], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "113,970,300", "metadata": {"headings": [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "M/S Banob Plus (U) Ltd 28/09/2022 114,648,800 m/s Resala Engineering 21/12/2022 34,599,370 World  \nM/s Leader Investment Ltd 29/09/2022 34,878,440 \n\\| \\| \\| 298,096,910 \\| Appendix 8: Low Disbursement of PRF \nName of SACCO  \nTotal PRF received (2021/2022 & 2022/2023) \nTotal Disbursements (Loans) \u00b0%oage disbursed \\| Remarks  \nA) (B) (C) = (B/A) KICHWAMBA-KICHWAMBA PDM SACCO 108,171,445  \n18,920,000  \n17% Low disbursement KYAMBURA-KICHWAMBA PDM SACCO 108,171,445  \nNYAKASOZI-KICHWAMBA PDM SACCO 108,171,445  \nRUBIRIZI-MAGAMBO PDM SACCO 108,171,445  \nRUGAZI-MAGAMBO PDM SACCO 108,171,445  \nKABETE-RUBIRIZI PDM SACCO 108,171,445  \nNYAKASHARU RUBIRIZI PDM SACCO- 108,171,445  \nBURURUMA-RUTOTO PDM SACCO 108,171,445  \nNDANGARO-RUTOTO PDM SACCO 100,000,000  \nNYABUBARE-RUTOTO PDM SACCO 108,171,445 \n25,400,000  \n23% \\| Low disbursement 24,300,000  \n22% Low disbursement 27,100,000 \n25% \\| Low disbursement 31,500,000  \n29% Low disbursement 25,600,000  \n24% Low disbursement 21,500,000  \n20% Low disbursement 29,500,000  \n27% Low disbursement 25,000,000 \n25% \\| Low disbursement 33,200,000  \n31% Low disbursement 1,181,714,450 289,120,000 24% \\| \nAppendix 9: Irregularities in the operation of the SACCO bank account \nSN PDM SACCO Name  \nDate of first general meeting 1 KICHWAMBA-KICHWAMBA PDM SACCO 24/10/2022  \n2 KYAMBURA-KICHWAMBA PDM SACCO 25/10/2022  \n3 NYAKASOZI-KICHWAMBA PDM SACCO \\| 24/10/2022  \n4 RUBIRIZI-MAGAMBO PDM SACCO \\| 24/10/2022  \n5 RUGAZI-MAGAMBO PDM SACCO \\| 24/10/2022  \n6 KABETE-RUBIRIZI PDM SACCO \\| 26/10/2022  \n7 NYAKASHARU RUBIRIZI PDM SACCO 26/10/2022  \n8 BURURUMA-RUTOTO PDM SACCO 25/10/2022  \n9 NDANGARO-RUTOTO PDM SACCO 25/10/2022  \nm NYABUBARE-RUTOTO PDM SACCO 25/10/2022 \n38 \n\\| Date of receipt of funds \\| Remarks  \n\\| 23/06/2022  \nReceived funds before AGM \\| 23/06/2022  \nReceived funds before AGM 23/06/2022  \nReceived funds before AGM 23/06/2022  \nReceived funds before AGM 23/06/2022 \nReceived funds before AGM \\| 23/06/2022 \n\\| Received funds before AGM \\| 23/06/2022 \n\\| Received funds before AGM \\| 23/06/2022  \nReceived funds before AGM \\| 23/06/2022  \nReceived funds before AGM", "metadata": {"headings": [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}, [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}], [{"headings_0": {"content": "113,970,300", "page": 40, "level": 3}}, {"headings_1": {"content": "zu", "page": 40, "level": 2}}]], "page": 40, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 23/06/2022", "metadata": {"headings": [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], "page": 41, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Received funds before AGM - \nAppendix 10: Non-functionality  \nof SACCO committees and sub-committees \nSupervisory Executive Loan Sub Production sub Marketing sub Business Finance and committee Committee committee Committee Committee Development investment sub services sub Committee \nCommittee", "metadata": {"headings": [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}, [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}]], "page": 41, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Was it\\|Is the Was it\\|Is the Was it\\|Is the Was it\\|Is the\\|Was it\\|Is the Was it\\|Is the \\|Was it\\|Is the Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ ted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? ee (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio nal? nal? ) nal? ) nal? ) nal? ) nal? ) nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio \nKICHWA \nMBA- Operatio Operatio Operatio Operatio Operatio Operatio KICHWA nal nal nal nal nal nal MBA \nPDM SACCO \nKYAMBU Not Not Not Not Not Not RA- Operatio Operatio Operatio Operatio Operatio Operatio KICHWA nal nal nal nal nal nal MBA \nPDM SACCO \nNYAKAS Not Not Not Not Not Not OZI- Operatio Operatio Operatio Operatio Operatio Operatio KICHWA nal nal nal nal nal nal MBA \nPDM SACCO \nRUBIRIZ Not Not Not Not Not Not I- Operatio Operatio Operatio Operatio Operatio Operatio MAGAMB nal nal nal nal nal nal O PDM \nSACCO \nRUGAZI- Not Not Not Not Not Not MAGAMB Operatio Operatio Operatio Operatio Operatio Operatio O PDM nal nal nal nal nal nal SACCO \nNot \nOperatio \nNYAKAS Not Not Not Not Not Not HARU Operatio Operatio Operatio Operatio Operatio Operatio RUBIRIZ nal nal nal nal nal nal I PDM  \nSACCO \nBURURU Not Not Not Not Not Not MA- Operatio Operatio Operatio Operatio Operatio Operatio RUTOTO nal nal nal nal nal nal \nNDANGA Not Not Not Not Not Not Operatio Operatio Operatio Operatio Operatio Operatio nal nal nal nal nal nal \nNYABUB Not Not Not Not Not Not ARE- Operatio Operatio Operatio Operatio Operatio Operatio RUTOTO nal nal PDM  \nSACCO \nA endix 11: Licensing of PDM SACCOs \nVote Name Parish Name  \nName of SACCO \nRubirizi DLG KICHWAMBA KICHWAMBA-KICHWAMBA PDM SACCO \nKYAMBURA  \nKYAMBURA-KICHWAMBA PDM SACCO \nNYAKASOZI-KICHWAMBA PDM", "metadata": {"headings": [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}, [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}], [{"headings_0": {"content": "| 23/06/2022", "page": 41, "level": 3}}, {"headings_1": {"content": "113,970,300", "page": 40, "level": 3}}]], "page": 42, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mr NYAKASOZI SACCO", "metadata": {"headings": [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], "page": 43, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| RUBIRIZI-MAGAMBO PDM SACCO \nRUGAZI  \nRUGAZI-MAGAMBO PDM SACCO \n40 \nIs the SACCO registered under Microfinance Institutions money Remarks lenders act 2016? (Yes/No) \nSACCOs are still on probation for 2 years before registration May 2024, No further guidance has been issued to this effect \nKABETE", "metadata": {"headings": [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}, [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}], [{"headings_0": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, {"headings_1": {"content": "| 23/06/2022", "page": 41, "level": 3}}]], "page": 43, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae: NYAKASHARU", "metadata": {"headings": [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NDANGARO \nNYABUBARE LU \nAppendix 12: Signing of PRF Agreements \n\\| KABETE-RUBIRIZI PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}, [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}], [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}], [{"headings_0": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}, {"headings_1": {"content": "Mr NYAKASOZI SACCO", "page": 43, "level": 1}}]], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| No", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| NYAKASHARU -RUBIRIZI PDM SACCO No \\| BURURUMA-RUTOTO PDM SACCO  \nNo \\| NDANGARO-RUTOTO PDM SAcCO", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "ae: NYAKASHARU", "page": 44, "level": 2}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| No", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| NYABUBARE-RUTOTO PDM SACCO \\| no \nDid the SACCO \nSN Vote Name Parish Name Name of SACCO \nsan WE Amount Sent Pate ae before signing pate funds agreement financing agreement were received signed : was agreement  \nwith the AO?  \n1 Ir KICHWAMBA KICHWAMBA-KICHWAMBA PDM SACCO YES  \n8,171,445 23/06/2022 24/10/2022 2 KYAMBURA KYAMBURA-KICHWAMBA PDM SACCO 8,171,445 24/10/2022 \n3 NYAKASOZI NYAKASOZI-KICHWAMBA PDM SACCO 8,171,445 24/10/2022 4 RUBIRIZI RUBIRIZI-MAGAMBO PDM SACCO 8,171,445 24/10/2022 5 RUGAZI RUGAZI-MAGAMBO PDM SACCO 8,171,445 24/10/2022 6 KABETE KABETE-RUBIRIZI PDM SACCO 8,171,445 26/10/2022 7 NYAKASHARU NYAKASHARU -RUBIRIZI PDM SACCO 8,171,445 26/10/2022 BURURUMA BURURUMA-RUTOTO PDM SACCO 8,171,445 25/10/2022 9 mE NDANGARO NDANGARO-RUTOTO PDM SACCO 8,171,445 25/10/2022 10 NYABUBARE-RUTOTO PDM SACCO 8,171,445 25/10/2022 Total", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}, [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "| No", "page": 44, "level": 5}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}]], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,714,450", "metadata": {"headings": [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "41 \nAppendix 13: Submission of attestation forms by the Accounting Officer (AO \nVote Name  \nName of SACCO \nWas the SACCO Funds received in FY Name included in 2021/2022 the AO\u2019s attestation form? \n1 RUBIRIZI DLG KICHWAMBA KICHWAMBA-KICHWAMBA PDM  \nFUNDS WERE SENT TO SACCO 8,171,445 SACCO ACCOUNTS KYAMBURA KYAMBURA-KICHWAMBA PDM 8,171,445 BEFORE ATTESTATION SACCO  \nFORMS WERE SIGNED BY THE CAO ON 17\" SEP 2022 AND 22nd RUBIRIZI RUBIRIZI-MAGAMBO PDM SACCO 8,171,445 November, 2022 \nNYABUBARE NYABUBARE-RUTOTO PDM SACCO 8,171,445", "metadata": {"headings": [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}, [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}], [{"headings_0": {"content": "81,714,450", "page": 44, "level": 8}}, {"headings_1": {"content": "| No", "page": 44, "level": 5}}]], "page": 44, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PP", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], "page": 45, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "81,714,450 \nAppendix 14: Failure to select and implement prioritized /flaqship  \nprojects \nS Vote Name Parish Name of List of flagship projects per SACCO \\| Are the How many Number How How How  \nN Name SACCO  \nflagship enterprises of \\_PDM many of many of many of projects are enterprise the the the consistent implementin s enterprise farming farming with the \\|g flagship  \ns are enterprise enterprise priority projects  \nfarming sarefrom s are NOT commoditi  \nenterprise the from the es selected s priority priority by the LG?  \ncommodit commodit y list y list  \n[1 \\| \\|  \nRUBIRIZI KICHWAMB KICHWAMB Piggery,Poultry,Goats,banana,Coffee beans, Timber No 5 \\| 8 7 \\| 5 \\| 3 \n42", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}]], "page": 45, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG A A- \u201aBees  \nKICHWAMB  \nA  \nPDM  \nSACCO  \n2 KYAMBURA KYAMBURA- Coffee,Soya,  \nKICHWAMB Bananas,Goats,Piggery,Fishing,Produce buying and  \nA PDM sellers, millet growing,  \nSACCO cocoa, Tomatoes,Cassava,poult  \n3  \nNYAKASOZI NYAKASOZI- Coffee, banana,piggery,Goat,Poultry,Fish  \nKICHWAMB  \nA  \nPDM  \nSACCO  \n4 RUBIRIZI RUBIRIZI- Piggery,Coffee, bananas, Poultry,Goats  \nMAGAMBO  \nPDM SACCO  \n5 RUGAZI RUGAZI- Coffee, Piggery,beans, Banana No 4 3 MAGAMBO  \nPDM SACCO  \n6 KABETE KABETE- Vegetables, Coffee, Bananas,Fish,Goat,Piggery,prod No  \n8 5 RUBIRIZI uce dealing,Poultry  \nPDM SACCO  \n7 NYAKASHAR NYAKASHAR Poultry, Piggery,Banana,goat,Fish,produce buying No  \n6 4 U U -RUBIRIZI & Selling  \nPDM SACCO  \n8 BURURUMA BURURUMA- Matooke,Bogoya, No  \nRUTOTO  \nPoultry, Goat, Piggery, Tomatoes, coffee, Bees, Pineap  \nPDM SACCO le  \n9  \nNDANGARO NDANGARO- Matooke Growing, Piggery,Poultry,Bee No  \nRUTOTO Keeping,Fish farming,Tea Growing,cattle  \nPDM SACCO\\_\\| keeping,Potato Growing,Coffee,Sugar cane  \n10  \nNYABUBARE NYABUBARE Matooke, Fish,Piggery,Coffee,Goat, Poultry,Cattle No", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- keepers PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 15: Failure to follow the stipulated loan a lication and a roval \nVote Parish Name of Name of PRF Was the Date loan Name Name SACCO beneficiary beneficiary was \nWere the loan Were they vetted by beneficiaries a village meeting from the obtained selected convened by the approved PDM  \nthrough the enterprise groups enterprise  \nPDMIS \nKICHWAMBA Anonsiata  \ndisbursed through PDM SACCO PDMIS Kyokusaba \u201c May-23 1,000,000  \nLoan not \u2019  \n\\|  \nTrinity disbursed through PDMIS  \nNYAKASOZI NYAKASOZI- Byamukama Yes May-23 800,000 No Yes Loan not \u2019  \nKICHWAMBA Ronald  \ndisbursed through PDM SACCO PDMIS Kisembo Deo Yes May-23 800,000 Yes Loan not \u2019", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}]], "page": 46, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMIS  \nKYAMBURA KYAMBURA- Nakalema Adija Yes May-23 1,000,000 No Yes Loan not KICHWAMBA disbursed through PDM SACCO PDMIS Jarara Saidat Yes May-23 1,000,000 No Yes Loan not disbursed through PDMIS  \nRUGAZI RUGAZI- Florence Yes Aug-23 1,000,000 No Yes Loan not MAGAMBO PDM Nakyanzi  \ndisbursed through SACCO Kyeyune PDMIS aa Mutawana Yes eee May-23 1,000,000 No Yes Loan not POMIS il PDMIS NYAKASHARU NYAKASHARU - Nakazibwe Zam Yes Aug-23  \nYes Loan not RUBIRIZI PDM  \ndisbursed through SACCO  \nPDMIS po Yes Aug-23 1,000,000 No Yes Loan not Medius disbursed through PDMIS  \nKABETE KABETE- Nyangoma Yes Jul-23 1,000,000 No Yes Loan not RUBIRIZI PDM Mariam  \ndisbursed through SACCO  \nPDMIS  \nMurungi Joseph Yes Jul-23 1,000,000 No Yes Loan not disbursed through PDMIS \nRUTOTO PDM Sumaiya  \ndisbursed through SACCO  \nPDMIS \nMohammed disbursed through PDMIS  \nNYABUBARE NYABUBARE- Kyosiimire a Yes May-23 1,000,000 YC No Yes Loan not RUTOTO PDM Medrine  \ndisbursed through SACCO  \nPDMIS \\| TKamugisha 1,000,000 Yes \n44 \nJsehat Dinga  \ndisbursed through PDMIS  \nNDANGARO NDANGARO- Fred Yes Jul-23 1,000,000 No Yes Loan not RUTOTO PDM Tibenderana  \ndisbursed through SACCO  \nPDMIS  \nAsiimwe Fabith Yes 01/072023 1,000,000 No Yes Loan not disbursed through PDMIS  \nRUBIRIZI RUBIRIZI- Ayebazibwe Yes Apr-23 1,000,000 No Yes Loan not MAGAMBO PDM \\| Caroline  \ndisbursed through SACCO  \nPDMIS  \nKyomuhangi Yes May-23 1,000,000 No Yes Loan not Evangirista disbursed through PDMIS \nAppendix 16: Failure to obtain an insurance polic \nSN Parish Name Name of SACCO Name of PRF Loan Amount . beneficiary \n", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}]], "page": 47, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KICHWAMBA KICHWAMBA- Bagyendanabo 1,000,000 KICHWAMBA PDM Anonsiata  \nSACCO  \nKyokusaba Trini 1,000,000\n2. NYAKASOZI NYAKASOZI- Byamukama Ronald 800,000 KICHWAMBA PDM  \nSACCO  \nKisembo Deo 800,000\n3. KYAMBURA KYAMBURA- Nakalema Adija 1,000,000 KICHWAMBA PDM  \nSACCO  \nJarara Saidat 1,000,000 4, RUGAZI RUGAZI- Florence Nakyanzi 1,000,000 MAGAMBO PDM Kyeyune  \nSACCO  \nMutawana edward 1,000,000 5 NYAKASHARU NYAKASHARU - Nakazibwe Zam 1,000,000 RUBIRIZI PDM  \nSACCO  \nKyohirwe Medius 1,000,000 KABETE-RUBIRIZI Nyangoma Mariam 1,000,000 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}], "page": 48, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "If the loan is for a farming Audit Remarks  \noperation, did the borrower obtain  \nan agriculture insurance policy  \nunder the Uganda Agriculture  \nInsurance Scheme (UAIS)?  \nNo  \nNo agricultural insurance policy \n45", "metadata": {"headings": [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}, [{"headings_0": {"content": "PP", "page": 45, "level": 2}}, {"headings_1": {"content": "81,714,450", "page": 44, "level": 8}}]], "page": 48, "document_name": "Rubirizi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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