diff --git "a/reports/chunks/Sheema District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Sheema District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Sheema District Local Government Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF SHEEMA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tale OF HITE sot \nii a a thal RUA REAR cadens \nOP EINE ON 1 Ina \nBR Ia 1 ccc cnet tt SC SL a RR een \nKER AUDEI MAT ER Se ea 1 1.0 Implementation of the Approved Budget...........eueeeennnnennnnsnnnnnnenannennnennnnenennenen a, \n2.0 \nManagement of the Government Salary Payroll........neseessssesesseenneensnnnenennnenn 9 \nFee tated) tr OE TS \n13 een ORRIN EU \n3.0 \nChange in Accounting Treatment for Non-current Assets... 13 \nOIBERNATTER ae 13 eee eee \n4.0 Implementation of Key Government Grants/Programmes ......nnenesssssenennseneenenennnnn 13 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n15 .................. \n4.3 Education Development Grant ......uaesneeeessesessennsnsenennennsnnnnnnennnnnnnnnsennnasennnnnenennannnn 17 4.4 Micro Scale Irrigation...........ueeeeseseeseseenensnesennnnnennnnnnnnnnnnnennnennennennnsannannnnnnnennnsnnennnnannnenn 18 \nSOOT TER DALES FV NG cscs \n19 cscs as Rs RSA \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........c:ccccccseseeseseseneees 19 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............0..... 19 \nOTHER REPORTING RESPONSIBILITIES \n20 ......cccccccscsssssecessescseesaeecseseseseseseseatscassesesseesasseseseasseeseaneseas \nREPORT ON THE AUDIT OP COMPLIANCE WITH LEGISLATION \n20 nennen \n5.0 Implementation of the Parish Development Model ..........cccccccscssesesescscesssesesesstssetsesessssess 20 \nisle] cialel as 26 ete ee ee \nI \nU ASIN) DUelgSpaig u", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ang", "metadata": {"headings": [{"headings_0": {"content": "ang", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n7. \u2014 \nm", "metadata": {"headings": [{"headings_0": {"content": "ang", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "ang", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "ang", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 3}}, {"headings_1": {"content": "ang", "page": 3, "level": 2}}], "page": 3, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Add 48754", "metadata": {"headings": [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], "page": 3, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF SHEEMA 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 Sheema District Local Government, which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Sheema District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}, [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}]], "page": 4, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \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 Sheema 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 Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.47,328,822,731 out of which UGX.38,424,925,156 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}, [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}], [{"headings_0": {"content": "Add 48754", "page": 3, "level": 2}}, {"headings_1": {"content": "__", "page": 3, "level": 3}}]], "page": 4, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], "page": 5, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Warrants % funding \n1 Recurrent (Wage) 35,621,319,958 27,497,639,946 \n[2 \\| Recurrent (Non-wage) 7,268,864,574 6,927,661,355 \n3 Development 4,380,347,133 91% Total \n47,328,822,731 \\| 38,424,925,156 \nOut of the total warrants of UGX.38,424,925,156, I reviewed the utilisation of warrants worth UGX.27,834,205,931(72.4 %) as summarised in the table below; \nSN Details Actual Cumulative Cumulative % \nexpenditure Actual out of total (UGX) expenditure warrants \n1 Wage expenditure 23,866,830,326 \n23 866,830,326 \nve 2 PDM expenditure audited \n54,854,200 23,921,684,526 62.26 3 Focus area-Education grant - 237,136,946 \nPHASE O21 412 62.87 Formerly SFG \n4 Focus area-Microscale irrigation 117,930,056 \n24,276,751,528", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "Add 48754", "page": 3, "level": 2}}]], "page": 5, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63.18 \nFocus area-UGIFT 2,216,565,651 \nal \nInfrastructure \n68.95 \nFocus area-Water development 355,496,752 \ngrant (Piped water, and Rural \n26,848,813,931 \nwater and Sanitation \n69.87 Outputs/activities under budget 737,254,000 \nZi SERROT AOL \nperformance review (URF) 71.79 8 DDEG \n248,138,000 27,834,205,931 72.44 Total Expenditure 27,834,205,931 \nN Observation Recommendation o \n1.1\\| Revenue Performance \nPerformance of Local Revenue \nI advised the According to the approved budget, the entity was supposed to collect Accounting Officer Local revenue to the tune of UGX.534,583,000 however, by the end of to ensure realistic the year only UGX.338,067,777 had been collected representing 63% revenue targets are performance as shown in the tables below; \nset that can be attained by the Approved Actual Variance District. Collections Furthermore, the Tax 182,989,000 160,250,362 22,738,638 Accounting Officer Revenues should consider Non-Tax 351,594,000 177,817,415 173,776,585 training all revenue Revenues \nstaff on using the 534,583,000 338,067,777 196,515,223 IRAS . \nSource; statement of revenues collected during the year \nThe District under collected revenue from LST, business license and other tax revenues, and there may be an indication that the local revenue targets set were high compared to the entity\u2019s revenue potential. Refer to Appendix 1(a). \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nActivity Purpose of Budget the un- Amount implement \ned \nactivities \nLLG operations \\{LLG operations Operations 163,827,223 of Sub \ncounties and \nTown \n; counties \nMonitoring of \\|Monitoring Monitoring of 6,000,000 LLGs LLGs LLGs \nPolitical Political Political 10,000,000 Pledges Pledges Pledges \nUpdating Updating Updating 1,800,000 District District District \nAdministrative \\|Administrative Administrativ \nunits units e units \n5 Local revenue \\|Local revenue Local \n11,000,000 mobilization mobilization revenue \nfacilitation facilitation mobilization \nfacilitation \nN Observation Recommendation o \nAs a strategy to increase revenue, the entity has automated revenue \ncollection and administration through integrated revenue administration \nsystem (IRAS). \\| \\|\\_\\_\\| \n\\| 1.2) Performance of GOU warrants \nI advised the Sheema District had an approved budget of UGX.47,328,822,731 for the Accounting Officer various programmes out of which UGX.38,424,925,156 was warranted to ensure that the resulting in a shortfall of UGX.8,903,897,575 representing (81%) affected activities performance. \nare rolled over to the next budget for The performance of warrants for each of the programmes is shown in the", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "projects", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 5, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}], "page": 7, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "table below; \nProgramme Approved Warrants Variance %ag Budget (UGX) (UGX) (UGX) e perf orm ance \nHuman Capital 33,438,132,162 \nDevelopment 5,008,186,233 85 28,429,945,929 \nGovernance & 1,729,492,308 \n\\| \nSecurity 153,375,751 91 1,576,116,557 \nCommunity \n7,668,000 \nmobilization & \nmind-set change u u 7,668,000 \nTourism \n1,500,000 \nDevelopment 0 100 1,500,000 \nAgro- \n1,808,197,839 \nIndustrialisation 179,750,000 90 1,628,447,839 \nIntegrated \n711,086,194 \ntransport \ninfrastructure and \n38,591,172 95 services \n672,495,022", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 7, "level": 1}}, {"headings_1": {"content": "projects", "page": 5, "level": 1}}]], "page": 7, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 7, "level": 6}}, {"headings_1": {"content": "implementation", "page": 7, "level": 1}}], "page": 7, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan 509,635,654 \nImplementation 80,878,428 84 428,757,226 \nPrivate Sector 54,268,136 \nDevelopment 3,405,847 94 50,862,289 \nPublic Sector 8,256,068,198 \nTransformation 3,438,944,684 58 4,817,123,514 \n\\| Natural Resources, 812,774,240 \nEnvironment, \nClimate Change, \n765,460 100 Land And Water \n812,008,780 \nTotal 47,328,822,731 38,424,925,156 8,903,897,575 81", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 7, "level": 6}}, {"headings_1": {"content": "implementation", "page": 7, "level": 1}}, [{"headings_0": {"content": "\u2014|", "page": 7, "level": 6}}, {"headings_1": {"content": "implementation", "page": 7, "level": 1}}]], "page": 7, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ei Je", "metadata": {"headings": [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], "page": 8, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances. oo 63,522,107 Road Road maintenance Maintenance activities. Impact Affected service delive Human 962,053 UWEP Activities Affected monitoring Capital and supervision. Developmen t Human 369,585,853 Donor Funding Affected integrated Capital child health days and Developmen immunization BE Hd BER BR The Accounting Officer explained that the UGX.8,903,897,575 appearing as not warranted was actually warranted (except for UGX.440,255,033 indicated in the above table), however there was an automatic sweepback on the IFMS. However, there was no evidence availed to confirm the Accounting Officers response. 1.3 Utilization of Warrants Out of the total of UGX.38,424,925,156 warranted during the year, I advised the UGX.38,014,628,884 was utilized by the District resulting in un-utilized Accounting Officer warrants of UGX.410,296,272 representing utilization of 99% as shown in to ensure that all the table below; affected activities are rolled over and Programme Warrants (UGX) Utilization of Yage swept funds warrants perform followed up for re- ance voting with MoFPED Human Capital a8 ,261,407,90% in the subsequent Development 28,429,945,929 99 financial year Governance & Security 1,576,116,557 1,545,071,006 Community mobilization & mind- 7,668,000 set change 7,668,000 Tourism Development 1,500,000 1,500,000 Agro-Industrialisation 1,628,447,839 1,612,087,160 Integrated transport infrastructure and 655,036,931 services 672,495,022 Development Plan 416,786,085 Implementation 428,757,226 Private Sector 47,791,477 Development 50,862,289 Public Sector 4,675,513,275 Transformation 4,817,123 514 Natural Resources, Observation Recommendation \u00b0 e Recruitment of staff majorly in health and education departments was not done. The Accounting Officer explained that MoFPED released a supplementary budget for wage and pension late in June. 1.4 Lack of appropriate performance indicators and targets in the work plans Regulation 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 indicators to be used to gauge the outputs. should engage MoFPED to include Part A of the performance contract for Accounting Officers outlines the the missing core performance requirements against which their performance should parameters in the be assessed in regard to achievement of planned results. This requires system for effective the Accounting Officer to be assessed on the extent to which annual key planning in LGs. performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled eight (8) outputs with a total of 30 activities. I noted the following; e Four (4) outputs with twenty-four (24) activities had clear performance indicators and targets. Four (4) outputs with", "metadata": {"headings": [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}, [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}]], "page": 8, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Two (2) outputs with eight (8) activities worth UGX.258,627,143 challenges that led e \nwere partially implemented. \nto the delay of the projects \nTable showing performance indicators and targets \nimplementation. Category of No. of No of No. of No of No of Expendi \noutputs outpu activi activiti activi ture In addition, the ts ties in Activiti es ties Amount Accounting Officer asses the es fully partiall not (UGX) should engage the sed outpu implem y imple \nministry to improve ts ented implem ment \nmanagement of the ented ed hybrid procurement 4 \nprocess to always = \nFully 2 16 16 0 0 2,536,59 remove delays of implemented 1,989 projects outputs", "metadata": {"headings": [{"headings_0": {"content": "Ei Je", "page": 8, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 7, "level": 6}}], "page": 11, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented..", "metadata": {"headings": [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], "page": 11, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partially 2 8 0 8 0 258,627, implemented \\| 143 outputs \nTotal 4 24 16 \\| 8 \\| 0 2,795,2 19,132 EEE \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned activities. \nConstruction of 2 classroom block at Nyakabirizi parents P/S e \nThe Accounting Officer explained that the projects were planned in a phased manner, the planned phase I for FY 2022/2023 was successfully completed, the remaining phase II is in progress and will be completed in the current year 2023/2024. \nI \n1.6 Delive of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Service delivery under URF projects. \nI sampled three (3) activities with a total expenditure of UGX.139,954,000. Below is \na summary of my findings; \nNo. Programme \\| Activity Source Total Pictorial Summary of Audit details of expenditure evidence findings (Time, conclusion \nProgramme Activity Source Total Pictorial Summary of Audit details of expenditure evidence findings (Time, conclusion funds (UGX) \u2018Bns \nQuality, Quantity, \nCost \nand \nMigyina- \nh Kanyeganyegye- \nFunctionality) \nwem) Grading, Spot activities = gravelling and were Mukombesa- : Drainage works implemented. were \nNkundi road 13 \n! \ndone as per the work kms \nplan. \nSwamp filling at 61,954,000 Drainage works, filling, The planned Rweibare- ee and culverts activities Kyarugome \n4 installation were done were swamp \n1.6.2 The service delivery under focus areas \nbier , as per the work plan. implemented. \nI sampled Eight (08) out of Eight (08) activities in Four (04) focus areas with a total expenditure of UGX.2,669,773,986 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Area Key Observation \nKey recommendations \n", "metadata": {"headings": [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}, [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}]], "page": 11, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water", "metadata": {"headings": [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], "page": 12, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Construction of 3 protected springs in Kitagata S/C and \nProjects executed as per Development Overhaul and extension of Katojo-Katooma-Kyaahi- the work plan and fully grant \nKigarama seed school piped water supply system phase 1 \nimplemented. in Kigarama and Masheruka Subcounties and Feasibility \nstudy of Mabaare HC II and extension of Migyeri-Ibiri- \nMuzira-Kakindo piped water supply system 3 were fully \nimplemented and functional. \nEducation \nConstruction at Nyakabirizi Parents P/S, Kanegyere P/S, Projects executed as per Development Nyabwina P/S were implemented as per the work plans. \nthe work plan and fully Grant \nimplemented. \nMicroscale \nSprinkler irrigation, drip irrigation and drag hose at Projects executed as per irrigation \nKatanoga village, Kigarama parish, Kigarama subcounty the work plan and fully was installed. implemented. \nConstruction of Ryakasinga Che seed school is on going. \nGovernment is advised to always release the funds in time to avoid completion delays. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, \nSheema District had a wage budget of UGX.31,672,546,170 out of which UGX.23,866,830,326 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 \nSheema District had an approved wage budget of I advised the UGX.19,855,259,000 and obtained supplementary funding of Accounting Officer to UGX.11,817,287,170 resulting into a revised wage budget of liaise with MoFPED to UGX.31,672,546,170, however, UGX.31,047,277,897 was warranted. \nensure timely release of funds in the Out of the total warrants, UGX.23,866,830,326 was utilized by the subsequent financial District resulting in un-utilized warrants of UGX.7,805,715,844 year. \nrepresenting utilization of 77% as summarized in the table below; \nAppro Supple Revised Warran Payment Unspent ved mentar Budget ts UGX. sUGX. Balance Budg y UGX. UGX. \nUGX. \net \nUGX. \n19,855 11,817,2 31,672,5 31,047,2 23,866,83 7,805,715,844 \u201a259,0 87,170 46,170 77,897 0,326 \n00 \nThe summary above is detailed in Appendix 2; From the analysis, I noted that \ne There was an under absorption of UGX. 7,805,715,844 of the", "metadata": {"headings": [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}, [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}], [{"headings_0": {"content": "implemented..", "page": 11, "level": 1}}, {"headings_1": {"content": "Ei Je", "page": 8, "level": 3}}]], "page": 12, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supplementary funding.", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}], "page": 13, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to late release of funds.", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}], "page": 13, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll \nI advised the The District had 1,663 employees on the IPPS payroll of which 1,629 Accounting Officer to (98%) were fully verified while 34 (2%) did not show up. \nundertake the following; \nIn addition, 22 individuals had not accessed the payroll by end of e Should use the June, 2023. These were captured as new records in my determination \nverified payroll as of the District wage bill. \na basis of updating monthly The following observations were made; \npayrolls for a) Out of 1,663 employees, 1,629 (98%) employees appeared for \npaying employee the validation exercise and presented all the pre-requisite emoluments. documents to confirm their existence and regularity of e Engage the recruitment. concerned Service Commissions and b) total of 34 (2%) employees on the payroll did not appear for \nobtain minute the validation and were categorised as follows; \nextracts for the validation of the \nbe followed up c) 22 individuals whose names were not on the District\u2019s payroll by \nwith a view of June 2023, appeared for the validation exercise. These recovery. Liaise individuals were included on the validated payroll, upon with the Ministry confirmation by the Accounting Officer regarding their status. \nof Public Service to \nmake The Accounting Officer explained that some of the verified \narrangements to individuals not on the District's payroll were new recruits who had \nvalidate any staff recently been appointed and others could not access because of \nwho have been a system issue.", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}, [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}], [{"headings_0": {"content": "supplementary funding.", "page": 13, "level": 1}}, {"headings_1": {"content": "implemented..", "page": 11, "level": 1}}]], "page": 13, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "genuinely", "metadata": {"headings": [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}], "page": 14, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accounted for by the Accounting Officer. \ne Initiate a process of deleting these names on the payroll. For staff on transfer of service, \nthe Accounting \nOfficer should initiate a process of transfer of salary payment to their new duty stations. \ne I advised the Accounting \nOfficer to always liaise with the relevant stakeholders to ensure prompt updates of the payroll going forward. A follow- up of the affected staff \nshould immediately be made \nby management so as to have them access \nthe", "metadata": {"headings": [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}, [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}], [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}], [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}], [{"headings_0": {"content": "genuinely", "page": 14, "level": 1}}, {"headings_1": {"content": "supplementary funding.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "genuinely", "page": 14, "level": 1}}], "page": 14, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details \nI advised the A total of 448 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that \nassigned the date of ist of the month. 143 staff registered different dates with NIRA but what is on IPPS is what they declared while entering service, however they have been asked for evidence. Management intends to maintain the earlier submitted dates of birth.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "genuinely", "page": 14, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "genuinely", "page": 14, "level": 1}}]], "page": 14, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.4 Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of I \nadvised the the payroll including planning, budgeting and payments for the period Accounting Officer to of four years (2019/2020-2022/2023). \ntake the following actions; \nI noted that; \ne Ensure, overpaid a) 2,182 employee records were captured on wrong scale/notches \namounts are leading to over computations and under computation. \nrecovered from beneficiaries, \nb) 1 employees was not paid salary amounting to UGX.8,968,280 in \nwhile \nthe period under review leading to arrears. \nunderpayments and \nloan The Accounting Officer explained that all deductions were paid as per \nrepayments payroll. should be budgeted for and", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "genuinely", "page": 14, "level": 1}}], "page": 15, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paid.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], "page": 15, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Ensure timely reconciliation of the amounts before effecting payments. In addition, the amounts over remitted should be followed up with a view of recovery. Should put in place controls to ensure that non-statutory deductions are always accurately computed and promptly paid as per the payroll register. Besides, the amounts over remitted should be followed up with a view of recovery. 2.5 Review of the Entity\u2019s Staff Establishment During the audit, I undertook procedures to review the completeness I advised the and relevancy of the entity establishment and noted that; Accounting Officer to i. Out of 143 approved positions, a total of 104 positions were continue engaging filled leaving a gap of 45 vacant positions. In addition, 13 the Ministry of Public positions were filled in excess. Service and MoFPED 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. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. 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", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}, [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], [{"headings_0": {"content": "paid.", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], "page": 16, "document_name": "Sheema 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 a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "paid.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 17, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 17, "level": 8}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Sub- Construction of protected 3 \n3 \nGrant (traditional component) springs \n1 2 Piped Water Sub-Grant (UgIFT Overhaul and extension 1 \n1 \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 17, "level": 8}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}, [{"headings_0": {"content": "uantity", "page": 17, "level": 8}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}]], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}]], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The district received UGX.387,154,000 out of UGX.387,154,000 budgeted and the district utilized UGX.387,154,000 (100%) of the total receipts. \u00b0o UGX.14,815,000 (3.83%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.372,339,000 (96.17%) was spent on Piped Water Sub-Grant (UgIFT component) which is in line with the guidelines. e All three (3) projects were provided for in the approved five-year development plan and were eligible as per the guidelines. e 2 out 3 (66.7%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources. oe I reviewed the procurement files of the projects and noted that procurement regulations were followed in the procurement process. e All 3 projects had their designs approved by the Ministry of Water and Environment as per the guidelines. I reviewed the payment vouchers and noted that the expenditure under this grant e was fully accounted for. oe The 3 water facilities were constructed on land that had proof of ownership. oe The 3 projects were recorded in the District asset register. The district had water quality testing kits and all tested water sources were found oe to have water suitable for human consumption. 4.1.2 Areas of Improvement I noted the following areas where the District needs improvement; 4.1.2.1 Fairness in the distribution of projects Sec 5.1 of the Grant Guidelines (2022/2023) stated that; during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that water as there is water for National water and sewerage corporation. Therefore, the UGX.25,400,000 that was spent there should have gone to other sub counties that had water needs. c) The least needy sub-county was number 6 out of 6 in the ranking based on allocation received. Allocation of funds to sub counties that have better water coverage leads to inequitable service delivery. The Accounting Officer explained that the sub county was in a water stressed area in the District and is not covered by NWSC. Recommendation I advised the Accounting Officer to follow the grant guidelines before deciding on areas to benefit from the water allocations. 4.1.2.2 Preparation and submission of quarterly reports Sec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 17, "level": 8}}]], "page": 17, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the finding and pledged to adhere to the deadlines going forward. As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. Sheema District received UGX.2,009,716,930 (61%), out of UGX.3,282,311,600 budgeted to implement the programme. The following activities were undertaken; SN Activity Planned Actual quantity quantity 1 Ryakansinga Che seed school 1 1 3 Construction of Staff house at Kyeihara HC II Upgrade 1 1 3 \\| Construction of Staff house at Mabaare HC II Upgrade 1 [4 I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; 4.2.1 Positive observations I noted the following areas where the District had commendable performance; \u00b0 All funds released of UGX.2,009,716,930 were fully utilised by the time of audit. oe The UGIFT activities implemented were budgeted for by the District. oe The district signed a memorandum of understanding with the Church where UGIFT projects worth UGX.3,282,311,600 were constructed. oe Procurement guidelines were followed in the lead to the award of the UGIFT contract. o UGIFT expenditure worth UGX.2,009,716,930 was accounted for. oe WHT was deducted from payments made to Contractor of UGIFT projects and remitted to the URA. oe The district prepared monitoring reports as evidence of monitoring the implementation of the on-going works of UGIFT activities and also maintained site meeting minutes. 4.2.2 Areas of improvement I noted the following areas where the District needs improvement; 4.2.2.1 Project Implementation (current year 2022/23) Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. Project Contract Percent Inspecti Amount age of on works remarks done as at 30% June 2023 Construct 3,282,311,600 23/09/ 61% The ion of 2024 construct Ryakasin ion is on ga Che going seed school The project implementation was still on course to be completed in 23\" April 2024. and works were on-going. The Accounting Officer explained that this was a multi-year project. Recommendation I advised the Accounting Officer to closely monitor the project implementation and ensure that all funds are released when due to", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe UGX.235,788,000 was the total sum paid to the approved Projects as reviewed the annual approved work plans, budget and IFMS payment files. I further inspected these projects and found that they were existent. o UGX.237,137,000 was spent on activities approved in the District work plan under Education Development Grant hence all the payments were made to eligible activities. oe I reviewed the procurement files of the four (4) projects and confirmed that procurement regulations were followed. oe 4 projects were sufficiently supervised by their respective user committees oe Expenditure amounting to UGX.194,348,000 was supported with invoices, receipts, delivery notes, Good received Notes, rendering it completely vouched. e The four (4) Projects worth UGX.194,348,000, inspections were carried out and payment certificates certified by the internal auditor. e Three (3) Projects worth UGX.183,848,000 were monitored by the LG and recommendations implemented by the District. 4.4 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Sheema 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. Sheema District received all the of budgeted funds worth UGX.117,930,056 to implement the following activities. Category Activity Planned Actual 1 Capital Development (micro Installation of irrigation scale irrigation equipment equipment 2 Complementary services Training of farmers Setting up demo farms 1 I designed audit procedures to assess whether the utilization of the Microscale irrigation programme was done in accordance with the grant guidelines. The following were my observations; 4.2.1 Positive observations I noted the following areas where the District had commendable performance; e The District received all of the budgeted amount worth UGX.117,930,056 e 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", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 21, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 22, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 23, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], "page": 24, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1.1 Funding of PDM Activities in the District \nMoFPED released UGX.4,700,000,000 to finance 47 PDM SACCOs in Sheema District in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.47,000,000 for the PDM Administrative costs. \n5.1.2 Positive Observations \nI noted the following areas were the Sheema District had commendable", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}, [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}]], "page": 24, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], "page": 24, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o UGX.47,000,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. \noe Information regarding priorities were availed as received from the Lower local councils for inclusion in the District work plans and budget. \nAll PDM SACCOS in Sheema District were fully funded. \ne \nThe District Roads Committee and the HLG Core Implementation team were fully oe \nconstituted. \ne All the 10 sampled parishes selected flagship projects following the guidelines and these were with the LG selected priority commodities. \ne 132 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \ne All parishes did carried out wealth ranking during identification of subsistence", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}, [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "households", "metadata": {"headings": [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], "page": 25, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The 20 sampled beneficiaries from 10 Parishes who accessed loans from enterprise groups were members and selected through the PDMIS. \nce The 20 beneficiaries from the 10 sampled PDM SACCOs received UGX.20,000,000 equivalent to the UGX.20,000,000 indicated in the SACCO records. These also received PRF once. \n5.1.3 Areas of improvement \nI noted the following areas were Sheema District needs improvement; \n5.1.3.1 Late disbursement of funds \nPara.10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nT noted that 47 SACCOs received all their PRF in the last month of the FY, June 2023, as shown in the table below; \nSN Date of release No. of PDM \nAmount paid on the Remarks SACCOs paid on date \nthe date \n1 26-30/06/2023 \n47 \n50,000,000 All PDM SACCOS i \nreceived funds in the \nlast month. \nTOTAL 47 50,000,000 \\| \nConsequently, the objectives of the PDM in the parishes may not have been", "metadata": {"headings": [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}, [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}], [{"headings_0": {"content": "households", "page": 25, "level": 8}}, {"headings_1": {"content": "performance;", "page": 24, "level": 2}}]], "page": 25, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], "page": 25, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the PRF disbursement was not in their control but rather MoFPED. \nRecommendation \nI informed the Accounting Officer that the finding would be brought to the attention of the MoFPED . \nI noted that all of the 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 3; \nAs a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer acknowledged that all SACCOS did not register under Microfinance Institutions. \nRecommendation \nI advised the Accounting Officer to engage the PDM secretariat for further guidance on this matter.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}, [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}]], "page": 25, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.3.3 Review of PDM Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \no The Production subcommittees, Marketing subcommittees, Business Development services subcommittees and Finance and Investment subcommittees did not comprise of farmers selected from the community coordinate all farming related activities for the Parish on behalf of the PDM SACCO. \no The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \ne 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. \nI reviewed the existence and functionality of the PDM governance structures at the District Council, Parish and SACCO level and made the following observations. Details are attached in Appendix 4; \n\\| SN Governance structure Observations", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}, [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}]], "page": 26, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO Committees and Sub \u00ab 10 sampled SACCOs did not I advised the Accounting Officer Committees", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], "page": 26, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "have functional Production to follow up on this matter with subcommittees, \nMarketing the SACCOs and ensure that the subcommittees, Business sub-committees are selected to Development services allow efficient and effective \n051.4 PDM SACCO Operations \nvan \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}, [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}], [{"headings_0": {"content": "achieved.", "page": 25, "level": 1}}, {"headings_1": {"content": "households", "page": 25, "level": 8}}]], "page": 26, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "metadata": {"headings": [{"headings_0": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}, {"headings_1": {"content": "achieved.", "page": 25, "level": 1}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0 \nranking tool, a participatory community appraisal tool which will enable the 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", "metadata": {"headings": [{"headings_0": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}, {"headings_1": {"content": "achieved.", "page": 25, "level": 1}}, [{"headings_0": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}, {"headings_1": {"content": "achieved.", "page": 25, "level": 1}}], [{"headings_0": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}, {"headings_1": {"content": "achieved.", "page": 25, "level": 1}}]], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer, Community Development Officer (CDO) and relevant sector experts.", "metadata": {"headings": [{"headings_0": {"content": "Officer, Community Development Officer (CDO) and relevant sector experts.", "page": 27, "level": 3}}, {"headings_1": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No payment shall be made for goods, services and works outside properly", "metadata": {"headings": [{"headings_0": {"content": "Officer, Community Development Officer (CDO) and relevant sector experts.", "page": 27, "level": 3}}, {"headings_1": {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2),", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "authorised commitments and without adequate supporting documents. For", "metadata": {"headings": [{"headings_0": {"content": "authorised commitments and without adequate supporting documents. For", "page": 27, "level": 3}}, {"headings_1": {"content": "Officer, Community Development Officer (CDO) and relevant sector experts.", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "metadata": {"headings": [{"headings_0": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}, {"headings_1": {"content": "authorised commitments and without adequate supporting documents. For", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delivery Notes, Goods Received Notes and Certificates of completion of works among others.", "metadata": {"headings": [{"headings_0": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}, {"headings_1": {"content": "authorised commitments and without adequate supporting documents. For", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan applicant must be a member of a registered subsistence household on the", "metadata": {"headings": [{"headings_0": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}, {"headings_1": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \n, \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 LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance", "metadata": {"headings": [{"headings_0": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}, {"headings_1": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}, [{"headings_0": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}, {"headings_1": {"content": "example, Purchase orders, Signed Contract/agreement, Original invoices, Goods", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}, {"headings_1": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I made the following observations; \nI Activity Observations Recommendation a Insurance Policy for All PRF beneficiaries who carried out I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}, {"headings_1": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}, [{"headings_0": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}, {"headings_1": {"content": "A loan applicant must be a member of a registered subsistence household on the", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 27, "level": 8}}, {"headings_1": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in 10 PDM SACCOs did Officer to \nthe PDM \n5.1.5 Irregularities in project implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 27, "level": 8}}, {"headings_1": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}, [{"headings_0": {"content": "Farming", "page": 27, "level": 8}}, {"headings_1": {"content": "policy under the Uganda Agriculture Insurance Scheme (UAIS).", "page": 27, "level": 3}}]], "page": 27, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 3}}, {"headings_1": {"content": "Farming", "page": 27, "level": 8}}], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The 10 beneficiaries from the 10 sampled PDM SACCOs had implemented projects selected from flagship projects recommended. \noe The 10 beneficiaries from the 10 sampled PDM SACCOs had existent projects, details are shown in Appendix 5. \nI commend the Accounting Officer for ensuring that beneficiaries implement projects as per the LG approved commodity priorities and are offered training on book", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 3}}, {"headings_1": {"content": "Farming", "page": 27, "level": 8}}, [{"headings_0": {"content": "following;", "page": 28, "level": 3}}, {"headings_1": {"content": "Farming", "page": 27, "level": 8}}], [{"headings_0": {"content": "following;", "page": 28, "level": 3}}, {"headings_1": {"content": "Farming", "page": 27, "level": 8}}]], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "keeping.", "metadata": {"headings": [{"headings_0": {"content": "keeping.", "page": 28, "level": 3}}, {"headings_1": {"content": "following;", "page": 28, "level": 3}}], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KE -", "metadata": {"headings": [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n27\" December, 2023 ORIGIN AL COPY \nAppendices \nAppendix 1(a): Performance of Local Revenue \nNo Source \nApproved budget Actual Variance Collections \nTax Revenues \n1 Local Services Tax \n117,811,000 99,317,500 18,493,500 2 Land fees \n8,210,000 1,750,000 6,460,000 [3 Business Licenses 36,724,000 27,281,362 9,442,638 4 Other tax revenues \n36,517,000 31,901,500 4,615,500 199,262,000 160,250,362 39,011,638 Non-Tax Revenues \nSale of goods and services \n50,000,000 64,000,000 14,000,000 Administrative fees and licenses 271,121,000 97,626,728 173,494,272 Miscellaneous Revenue 14,200,000 16,190,687 1,990,687 335,321,000 177,817,415 189,484,959 Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}, [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}], [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}], [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}], [{"headings_0": {"content": "KE -", "page": 28, "level": 1}}, {"headings_1": {"content": "keeping.", "page": 28, "level": 3}}]], "page": 28, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "534,583,000 338,067,777 196,515,223", "metadata": {"headings": [{"headings_0": {"content": "534,583,000 338,067,777 196,515,223", "page": 29, "level": 3}}, {"headings_1": {"content": "KE -", "page": 28, "level": 1}}], "page": 29, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1(b): Performance indicators and tar ets in the work plans \nAre \nther Is \ne \nthe \nclear perf Audit targ orm Concl ets anc usion Key Pa and e Conc oe \nat performan perfo indi lusio \nactivit FIAP Focus \n(Prog \nindicator(s Activ n at level \nce ed rman cato n at \ny \n/The \nTa ce r Outp ram \n) indic use ity Rev (Fully matic 7 \nImpl \n(Measure) rg ators d by Level ut ised Amo Act Perf /Parti Bud area \net to Man level arin Sub- emen and \n(Full bud unt ual al/No S Progr tatio : get or anc \nfi En = other Activities \nNote: KPIs th meas age (Full get Spe Perf t A\\| am A ont \ncapita P e Quan orm Vari . \ncould be ure men y Y UG nt 7 Imple Actio put \nnumbers or perfo t Quan xl 5 UGX anc mente \\| \npercentage Fin tified tified ane n & \n\"man reas 000 .CO e d)- Plan) projec \ne.g number an /Not /Not \u2018) 00\u2019) 5 Exten ts/pro \n\\_. ce ona fully Ontp \ncompleted cia ble? fully quan \nt of \n9 rams 1 Quan \nut \nor tifica (Yes Quan \nimple ye \ntified \npercentage tion? /No tified \nmenta completed ar (Yes \\|) If \\|) ) \ntion /No) no of If no give \nactivit give the y the reas", "metadata": 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Construction of 2 classroom block at 2 2 Y \n74,2 imple Nyabwiina p/s \nee Suen quan 92,8 2 0 mente n SFG \nified ified \n00 \nServi \nd ces Kaeerenfe . 2 Missa BIScE ii \n27 \nFully Fully Fully 2 2 Yes Yes quant quant 34,6 2 0 imple ified ified 51,2 mente \nschool \n= I 90 hr d 4 \nwenn \noe t . of 50 twin desks for 4 P prima a \nFully Fully 10,5 imple g \n50 50 Yes Yes quant quant 00.0 50 0 \ninstitu schools \nmente \\| I ified ified 00 \ntions \nd \nI\u2014\\| \np \u2018ayment of retention . for construction : of classroom \nblocks at Bugona and Kirondo . \np/s \\{of \n\u2014 \nFully Fully Fully 1 I Yes Yes quant quant 414 i 1 0 imple fap! ified ified 40,0 \\| mente \\| Lost d =\\| II completion . of staff house Shuuku \nFully Fully Fully at ts iL : 1 1 Yes Yes quant quant \n1 0 \n12030 \nified ified 00. \n10509 + \\{\u2014 d \\+ 1 - + \n= \n\u2014 Fully Fully Fully ; Procurement of irrigation soft gears \n1 1 Yes Yes quant quant 10,0 1 0 ae imple 00.0 \nmorbi . ified ified : dity 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Report of the Auditor General, 2023", "type": "heading"}}, {"content": "morbi Semi > \n\\| mente d \ndity \u00b0\u00b0S \n\\| \\| \nat \\_\\| \n28 \nand mortal \nity due to \nHIV/A \nIDS, TB \nand malari a and other comm unica ble diseas es \nLight grading of Kasaana-Kyeihara- Kyarweera-Kasaana Kitagata road (17 kms) \n09040 \n106- \n260 \nComm \n002- Maintenance of road equipment unity \n09- \nDistr \nFully Fully 14 17 Yes Yes quant quant ified ified \nYes Yes \nacces \nINTEG \nict s& \n, \nRATE \nUrba \nfeeder \n04- \nroads Light grading of Migyina-Kanyeganyegye- \nTRAN Trans and \n13 13 Yes Yes constr \nUGAND Mukombesa-Nkundi road (13 kms) SPOR port Com \nucted \nAsset \nmun \n& \nROAD \nINFRA Mana ity \nmaint \nFUND \nSTRU geme ained Acce \nLight grading of Muzira-Karyango-Migyera CTUR nt ss ibiri-Kitakure road (17 km) \n17 17 Yes \nto \nE AND Roa \nfacilita \nSERVI \nte \nCES \nMain \nmarke tena \nFully Fully t Spot gravelling of Nyakambu-Nyabwiina- \nYes Yes quant quant nce 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31, "level": 5}}], [{"headings_0": {"content": "al 0", "page": 31, "level": 11}}, {"headings_1": {"content": ">;", "page": 31, "level": 5}}]], "page": 31, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jd", "metadata": {"headings": [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], "page": 33, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09020 260 401- 014- 03- \nCapac Roa Trans \nity of d port \niniras existin Equi \nConstruction of Kyeitamba box culvert \ntructu 9 PME yoann \nManEp\u0131 Dt Parcel \\| re OE) am A Transport infrastructure rehabilitated and Infrastructur \n\\| N/ No Yes quant \nNot Not and RoR mainteined \n\\#va Y \u2014 . A N/A imple \ninfrast \\| Fleet quant FUND rehabilitated meen tue: ructur Man \nified ified mente u eand age \nd servic men \nes t \nnt \nincrea Servi \nsed ces \n14050 \n603- \nIn- \nservic \ne \ntrainin \ng \nprogr \nPUBL devel nn \n14- Yuma ams \nCc \noped \n=e n a Cap \nReso acity Management & oversight coordination a Partiall completion N/ No Yes rani 12,1 \\#VA ei TRAN urce Stre activities undertaken \nMana m\u00e4nte ngth DDEG \nof activies A 12,6 N/A \nsror qi, \nified ified LUE! MATI gene \u00a37\" \n40 ments nt enhan d ON ce 9 \nskills \nand \nperfor \nmanc \ne of \nPublic \nofficer \nI \ns \nTransfers to LLGS \\| \nFunds N/ No Not Not transferred [A Yes quant \nPartiall quant \ny \n30", "metadata": {"headings": [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}, [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}], [{"headings_0": {"content": "Jd", "page": 33, "level": 1}}, {"headings_1": {"content": "al 0", "page": 31, "level": 11}}]], "page": 33, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}], "page": 34, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of 2 laptops \n2 2 Yes \nRetention for the district council hall \n1 1 Yes \nOperational designs for the District \n1 1 as Administration Block \nConstruction of 3 protected springs in Kitagata s/c \n06010 \nWater RAL \n120- \ndevelo RESO \nWater \nURCES resour pment", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}, [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}], [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}], [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}], [{"headings_0": {"content": "po", "page": 34, "level": 3}}, {"headings_1": {"content": "Jd", "page": 33, "level": 1}}]], "page": 34, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gran,", "metadata": {"headings": [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], "page": 34, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ces \n; Wt A envir data 06- \nONME (Quan Plan \u2018i Feasibility study of Mabaare HCII and \nResa and Feasibility N/ NT, tity & ning extension of Migyera ebiri, Muzira, Kakindo \nNo Urces Rural acre ae cima Qualit and piped water system \nTE Mana y) Bud water \nCHAN - collect geti and \nSanitati . \nGE, ed ng \nLAND and servi a \ngrant) \nAND assess ces \nWATE \ned \nR \nOverhaul and extension of Katojo-Katooma- \nPhase 1 Kyaahi-Kigarama seed school piped water \n1 Yes alas \nsupply system phase 1 \np \n01- 01- 01040 010 \nAgro- Instit 701- 009- \nAquaculture \nN/ \nIndust ution Dema Rese PDM Aquaculture production increased. production No A \nrializat al nd arch \nincreased. \nion Stren driven \n31 \ngthen agricu ing Iture and techn Coord ologie inatio s \nn \ndevel \noped \nConsultation Not Not on Consultations with MAAIF were done. s with MAAIF No quant quant \nN/A \\#VA p LUE! mente were done. \n: ified ified ; \nd \nAppendix 2: Utilization of the Wage Budget \nDEPARTMENTS APPROVED SUPPLEMENTARY REVISED WARRANTS PAYMENTS UNSPENT \nAdmnistration 1,096,344,000 1,846,474,103 2,942,818,103 1,610,818,712 1,201,204,815 1,741,613,288 Finance 153,311,000 0 \\| 153,311,000 153,311,344 143,933,340 9,377,660 Statutory Bodies 256,296,000 \\| 256,296,000 256,296,207 252,404,909 3,891,091 Production 1,133,574,000 227,266,666 1,360,840,666 1,360,173,972 1,157,067,842 203,772,824 5 Health 6,363,124,000 969,446,745 7,332,570,745 7,019,607,128 6,398,800,620 933,770,125 6 Education 9,964,503,000 8,774,099,656 18,738,602,656 19,758,962,609 13,907,797,678 \\| 4,830,804,978 7 works 256,587,000 0 256,587,000 256,586,949 228,128,496 \\| 28,458,504 8 Water 100,625,000 0 100,625,000 \\| 100,625,053 83,685,953 16,939,047 9 Natural Resources 258,935,000 0 258,935,000 \\| 258,935,455 251,645,501 7,289,499 0 121,380,000 \\| 121,380,046 \\| 111,526,833 9,853,167 10 Community Based Services 121,380,000", "metadata": {"headings": [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}, [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}], [{"headings_0": {"content": "gran,", "page": 34, "level": 2}}, {"headings_1": {"content": "po", "page": 34, "level": 3}}]], "page": 34, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 11 Planning", "metadata": {"headings": [{"headings_0": {"content": "| 11 Planning", "page": 35, "level": 5}}, {"headings_1": {"content": "gran,", "page": 34, "level": 2}}], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75,841,000 0 75,841,000 \\| 75,841,243 \\| 63,743,316 12,097,684 \\| 12 Internal Audit 32,515,000 0 32,515,000 32,515,031 29,238,546 \\| 3,276,454 \\| 13 Trade and Industry 42,224,000 0 42,224,000 42,224,148 37,652,477 \\| 4,571,523", "metadata": {"headings": [{"headings_0": {"content": "| 11 Planning", "page": 35, "level": 5}}, {"headings_1": {"content": "gran,", "page": 34, "level": 2}}], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19,855,259,000 11,817,287,170 31,672,546,170 31,047,277,897 23,866,830,326 \\| 7,805,715,844 \nAppendix 3: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name \nName of SACCO \nIs the SACCO registered under Microfinance Remarks Institutions money lenders act 2016? \n(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}, [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}]], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SHEEMA DLG RWEIBARE \nRWEIBAARE KAKINDO PDM SACCO NO \nNot registered under", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "32 \nMicrofinance Institutions. SHEEMA DLG KYANGYENYI KYANGYENYI KAKINDO PDM SACCO NO \nNot registered under Microfinance Institutions. 3 SHEEMA DLG KAGONGI KAGONGI KYANGYENYI PDM SACCO \nNot registered under Microfinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}, [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}]], "page": 35, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. SHEEMA DLG KYABUHARAMBO KYABUHARAMBO MASHERUKA PDM \nNot registered under", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. SHEEMA DLG MABAARE", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. SHEEMA DLG BURINGO", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nSACCO Microfinance Institutions. MABAARE MASHERUKA PDM SACCO NO \nNot registered under Microfinance Institutions. BURINGO MASHERUKA PDM SACCO NO \nNot registered under Microfinance Institutions. Zu SHEEMA DLG KYAMURARI SOUTH KYAMURARI SOUTH BUGONGI PDM NO \nNot registered under SACCO Microfinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}, [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}]], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. SHEEMA DLG KYARUKUNDA KYARUKUNDA BUGONGI PDM SACCO NO \nNot registered under Microfinance Institutions. 9, SHEEMA DLG RUGARAMA RUGARAMA RUGARAMA PDM SACCO NO \nNot registered under", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10. SHEEMA DLG RUNYINYA", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nMicrofinance Institutions. RUNYINYA KIGARAMA PDM SACCO \\| NO \nNot registered under Microfinance Institutions.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}, [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}]], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 4: Non-functionality of SACCO sub committees \nS/ Name of Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remarks N SACCO committee Committee committee Committee Committee Developme investment \nnt services sub Committee \nsub \nCommittee \nWas 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 Constit commit Constit commit Constit commit Constit commit Constit commit Constit committ Constitut comm uted? tee uted? tee uted? tee uted? tee uted? tee uted? ee ed? ittee (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operatio (yes/No) opera", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) nal? tional (operat (operat (operat (operat (operat (operati 2 ional or ional or ional or ional or ional or onal or (oper Not Not Not Not Not Not ationa operati operati operati operati operati operatio lor onal) onal) onal) onal) onal) nal) Not opera tional \\| \n)", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 35, "level": 5}}, {"headings_1": {"content": "| 11 Planning", "page": 35, "level": 5}}], "page": 36, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CT", "metadata": {"headings": [{"headings_0": {"content": "CT", "page": 37, "level": 2}}, {"headings_1": {"content": "| Total", "page": 35, "level": 5}}], "page": 37, "document_name": "Sheema District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1 KAGONGI YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some KYANGYE ONAL ONAL ONAL \nsub NYI PDM commi SACCO \nttees \nare not \nactive. \n2 KYANGYE YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some \\| NYI ONAL ONAL ONAL \nsub KAKINDO \ncommi PDM \nttees SACCO \nare \nnot \nactive. 13 RWEIBAA YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some RE ONAL ONAL ONAL \nsub KAKINDO \ncommi PDM \nttees SACCO \nare \nnot \nactive. 4 KYABUHA YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some RAMBO ONAL ONAL ONAL \nsub MASHERU \ncommi KA PDM \nttees SACCO \nare \nnot \n\\| \nactive. 5 MABAARE YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some MASHERU ONAL ONAL ONAL \nsub \nKA PDM \ncommi SACCO \nttees \nare not \nactive. 6 BURINGO YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some MASHERU ONAL ONAL ONAL \nsub \nKA PDM commi SACCO \nttees \n34 \nT \nare \nnot active, 7 RUNYINY YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT \nSome A ONAL ONAL ONAL \nsub KIGARAM \ncommi A PDM ttees SACCO \nare \nnot active. 8 KYAMURA YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO \nRI SOUTH ONAL ONAL ONAL \nBUGONGI \nPDM \nSACCO \n9 KYARUKU YES OPERATI YES OPERATI YES OPERATI NO NOT NO for NO NOT \nSome NDA ONAL ONAL ONAL \nsub BUGONGI \ncommi PDM \nttees SACCO \nare \nnot active. 1 RUGARAM YES OPERATI YES OPERATI YES OPERATI NO NOT NO NOT NO NOT NO NOT Some 0 A ONAL ONAL ONAL \nsub RUGARAM \ncommi A PDM ttees SACCO \nare \nnot active. \nAppendix 5 \u2014 Irregularities in project implementation \nSN. 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