diff --git "a/reports/chunks/Zombo District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Zombo District Local Government Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Zombo 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 ZOMBO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PRAT", "metadata": {"headings": [{"headings_0": {"content": "PRAT", "page": 1, "level": 1}}], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oo 2", "metadata": {"headings": [{"headings_0": {"content": "Oo 2", "page": 1, "level": 2}}, {"headings_1": {"content": "PRAT", "page": 1, "level": 1}}], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Oo 2", "page": 1, "level": 2}}, {"headings_1": {"content": "PRAT", "page": 1, "level": 1}}], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "Oo 2", "page": 1, "level": 2}}], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS \nLiStOf ACKONYINS iti vecvessssevsnrs a ann nn a", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "Oo 2", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "Oo 2", "page": 1, "level": 2}}]], "page": 1, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 3, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 aan an ann a a anne vada Basis Tat DRIN 1 ae nina ni ey PE PIGS \n1 ses seneeneenecsuy ce cannanamancwnensaunan ian nemcmni ner wexcinisirnerh ned abies ckiRdiaabnaaennees 1% \nImplementation ef the Approved Budge en aan 1 2.0 Management of the Government Salary Payroll \n9 \u00ab. sssssenccsssnenensncniencansacnsvennea dvviesnenesen NET DEE 12 nee 3.0 Implementation of Key Government Grants/Programmes (Focus Areas) \n12 .uessersennenee- \\#9) Jeera Rose ree UR \n21 eee nner ee ORE? TNTORTIOLION 23 \\\\ansncmee me ENE EERE OEE Rae eRne eRe Management's Responsibility for the Financial Statements.......ccccccccccssseceececeeceeseeeeeecseaeeas 23 Auditor\u2019s Responsibility for the Audit of Financial StateMents..........s:ceccsseecsessceeesseeesnees 24 AT Pes tere eI et PRS Or et tN \n25 ee Report On the Audit of Compliance with Legislation .........:ccsscccsssssccssseccecsececceseueeeceuesnaeees 25 5.0 Implementation of the Parish Development Model ...........:::ssscssessssssssseesesseeeecenssens 25 \nList of Acronyms Acronym Meaning DLG \nDistrict Local Government \nGoU Government of Uganda \nFG HCMS Human Capital Management System Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority [LR LLG Lower Local Governments \nLocal Revenue \nMDAs Ministries, Departments and Agencies \nMoES Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government MoPS \nMinistry of Public Service NAA \nNational Audit Act NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 3, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}]], "page": 3, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office of the Auditor General PBS \nProgram Budgeting System PCA \nPayroll Consults Africa PDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act PFMR \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}, [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "OPINION", "page": 3, "level": 2}}]], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA \nTreasury Sub Single Account UBA", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}]], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| UCF", "metadata": {"headings": [{"headings_0": {"content": "| UCF", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 4, "level": 1}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UCLA \nUganda Consumer and Lender\u2019s Association \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nUWEP Uganda Women Empowerment Project \nLivelihood \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF ZOMBO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Zombo 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 Zombo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}, [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}]], "page": 4, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of Zombo 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 Zombo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Zombo District had a budget of UGX.31,911,739,000 out of which UGX.31,294,354,322 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}, [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}], [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 4, "level": 3}}]], "page": 5, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[SN Details", "metadata": {"headings": [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget UGX (A) \nWarrants UGX (B) % age of warrants (B/A Recurrent (Wage 18,127,049,000 18,127,048,573 100 2 Recurrent (Non-wage 8,587,010,000 8,416,034,749 98 3 Development 4,751,271,000 Total \\| 31,911,739,000 \\_\\_31,294,354,322 \nOut of the total warrants of UGX.31,294,354,322, I reviewed expenditure on activities/outputs worth UGX.25,598,223,053 (82%) as summarized in the table below; \nSn Details \nActual Cumulative Actual Cumulative expenditure expenditure %age out of", "metadata": {"headings": [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}, [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}], [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}], [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}], [{"headings_0": {"content": "[SN Details", "page": 6, "level": 5}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 1}}]], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "[SN Details", "page": 6, "level": 5}}], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "total warrants 1 Wage expenditure (Payroll 17,582,293,286 17,582,293,286 56 audit/FS-audit) \nItems to aggregate in arriving at \nthe wage expenditure \nGeneral staff salaries (211101) \nContract staff salaries (211102) \nSocial security contribution", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "[SN Details", "page": 6, "level": 5}}], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(212101)", "metadata": {"headings": [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Medical expenses (212101) \nGratuity (273105) \nPension (273104) \netc. \n2 Theme area-PDM expenditure 61,000,000 17,643,293,286 56 audited \n3 Focus area-Education grant - 387,523,704 18,030,816,990 58 Formerly SFG \n4 Focus area-Microscale irrigation 216,121,071 18,246,938,061 58 projects \n5 Focus area-Parish development 6,100,000,000 24,346,938,061 77 model (PDM) \nOut of the entity budget of UGX.31,911,738,286 in the financial year 2022/2023, UGX.17,582,293,918 (56%) was spent on employee costs. I issued a separate detailed special audit report on salary payroll and a summary of my findings are reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo\\_\\| Observation \n\\| Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the entity was supposed to collect Officer should design Local revenue to the tune of UGX.1,200,014,977, however; by the end of measures to ensure the year only UGX.1,080,329,546 had been collected representing 90% that local revenue is performance as shown in the table 4 below and detailed in appendix 1 \ncollected 100% Source Approved Actual Variance \nbudget (UGX) Collections (UGX) \n(UGX) \nTax 292,514,977 272,396,922 20,118,055 \nRevenues \n2 Non-Tax 807,931,634 99,568,366 \nRevenues \n3 1,080,329,546 119,686,421 \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nNo. Programme Amount not Activities not Purpose warranted /partially impact of (UGX) implemented aeons activity \nPublic Sector 119,686,421 Transfers to Implementatio Transformati LLGs activities at on LLG level", "metadata": {"headings": [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}]], "page": 6, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that \u201cNegative attitude by tax payers \nand the transition from manual to IRAS paying system, and lack of \nlogistics for mobilisation and collection of revenue, affected the revenue \nperformance.\u201d \n1.2 Performance of GOU warrants \nThe Accounting The entity had an approved budget of UGX.31,911,738,286 from the Officer should ensure various programmes out of which UGX.31,294,354, 322 was warranted that the critical resulting in a shortfall of UGX.617,383,964 representing 98% activities that were performance. \naffected by non- The performance of warrants from each of the programmes from which warranted \nfunds the entity was allocated funds is shown in the table 5 below; \nrolled over into the Programme Approved Warrants Variance %age subsequent financial Budget (UGX) (UGX) performa \nNo Observation Recommendation Governance 2,419,304,680 2,292,101,150 127,203,530 \nand security \nHuman capital 22,352,254,76 A \\| 401,429,020 \ndevelopment 5 5 \nIntegrated 999,612,758 912,862,450 86,750,308 \ntransport \ninfrastructure \nand services \nNatural 45,129,245 45,129,244 \nresources, \nenvironment, \nclimate \nchange, land \nand water \nPrivate sector 3,364,000 3,364,000 \ndevelopment \nPublic sector 2,778,054,716 2,778,054,713 \ntransformation \nSustainable 6,500,000 6,500,000 94.6 \nurbanization \nand housin \nTourism 1,000,000 1,000,000 86.9 \ndevelopment \nGrand total 31,911,738, 31,294,354, 617,383,96 96.0 \n286 322 4 \nThe UGX.617,383,964 that was not warranted was meant for the", "metadata": {"headings": [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(212101)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}]], "page": 7, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following activities which were not implemented at all;", "metadata": {"headings": [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], "page": 8, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Programme Amount Activities not Purpose and not /partially impact of the warranted implemented unimplemente d activi \nHuman Capital 26,897,000 HIV/AIDS \nLow HIV /AIDS Development Systems Systems Strengthening strengthening. \nHuman Capital 28,324,000 Surveillance and Low community Development treatment against Health Systems Bilharzia \nstrengthening. \n3 Integrated 94,751,000 Rehabilitation of 3 culvert line Transport \nDistricts and Installation on Infrastructure Community Atyenda- and Services \nAccess Roads Congambe Road & \nRoutine Manual Maintenance by Road Gangs. Community 10,925,000 Facilitation of This was Mobilization \nYLP/ UWEP operational funds and Mindset activities for YLP/UWEP Change program. Its non-warranting let to limited supervision \nObservation \nRecommendation \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved budget Warrants % funding \\| (UGX) (UGX) \nHuman Capital 569,389,717 569,389,717 100% Development \nTotal 569,389,717 569,389,717 100% \nAll the warranted funds were utilised by the entity as indicated in the table below \nProgramme Warrants (UGX) Warrants % of (UGX) utilisation of warrants Human Capital 569,389,717 569,356,554 100% Development \nUtilization of Warrants \nOut of the total warrants of UGX.31,294,354,322 availed during the year, The \nAccounting UGX.30,650,714,187 was utilized by the entity resulting in un-utilized Officer should ensure warrants of UGX.643,640,135 representing utilization of 2% as shown in that all the un the table 6 below; \nimplemented activities Programme Warrants (UGX) Utilizati ion of Variance %age are rolled over to the warran ts (UGX) (UGX) perfor subsequent \\_ financial mance \nyear \nfor Agro- 2,025,886,268 1,989,848,107 36,038,161 98 implementation. industrializatio \nn \nCommunity 688,569,459 64 7,608,430 40,961,029 94 The Accounting moblisation ad \nOfficer should also be mind set \non the look out to change \nwhen the ban on Development 529,026,745 46 1,629,829 67,396,916 87 \nplan \nrecruitment will be implementatio \nlifted so that staff are n \nrecruited to improve Digital 61,034,548 6 1,034,548 service delivery transformation \nGovernance 2,292,101,150 2,29 0,433,636 1,667,514 100 \nand security \nHuman capital 21,950,825,745 21,61 5,943,369 334,882,376 \ndvelopment \nIntegrated 912,862,450 87 6,547,741 36,314,709 \ntransport \ninfrastructure \nand services \nNatural 45,129,244 45,129,244 \nresources, \nenvironment, \nclimate \nchange, land \nand water \nPrivate sector 3,364,000 3,360,000 4,000 100", "metadata": {"headings": [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}, [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}], [{"headings_0": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, {"headings_1": {"content": "(212101)", "page": 6, "level": 3}}]], "page": 8, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No_ Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}], "page": 10, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Showing key activities affected \\_b und er-utilization\\_of warrants \nNo. Programme Warrants Activities Reason for the not affected by the underutilization of Utilized under utilization warrants \nHuman Capital 1,458,795,0 Construction of The delayed Hybrid 00 Seed Schools in procurement affected the Management \nKango and Paidha implementation of the Sub Counties projects. \n18,800,461 Payment of Staff The supplementary Wage Agro- \nSalaries \nfor Budget Allocated to the Industrializati \nProduction Department was slightly on \nDepartment \nStaff than the required more \namount \n17,232,540 Payment of Staff The temporary ban on Agro- \nSalaries for TILED Recruitment made it Industrializati \nStaff impossible to undertake on \nthe planned recruitment of Staff \n36,295,768 Payment of Staff The supplementary Wage Integrated \nSalaries for Roads Budget Allocated to the Transport \nand Engineering Department was slightly Infrastructure \nStaff", "metadata": {"headings": [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}], [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}]], "page": 10, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "more than the required and Services \namount \nHuman Capital 237,601,22 Payment of Staff The temporary ban on Management 6 Salaries for Recruitment made it Education impossible to undertake Department Staff the planned recruitment of Staff \n6 Human Capital 95,564,388 Payment of Staff The temporary ban on Salaries for Health Recruitment made it Management \nDepartment Staff impossible to undertake the planned recruitment of Staff \n=t I of Payments made as 7 Human Capital 6,088,500 Upgrade were Amwonyu HC II per the certificates/ works Management \ndone. The remaining balance was for the work which was not executed by the end of the FY. \n8 Community 28,975,570 Payment of Staff The temporary ban on Salaries for Recruitment made it Mobilization \nCommunity Based impossible to undertake and Mindset \nChange Services the planned recruitment Department Staff of Staff \n5,734,996 Payment of Staff One Staff Passed on and Development \nSalaries for during the FY and Plan \nImplementatio Planning recruitment process for Department Staff the Replacement could n \nnot be concluded within the FY. \nDevelopment 39,148,596 Payment of Staff The temporary ban on Salaries for Finance Recruitment made it Plan \nDepartment Staff impossible to undertake Implementatio \nthe planned recruitment n \nof Staff \nDevelopment 23,809,633 Payment of Staff The temporary ban on Salaries for Audit Recruitment made it Plan \nDepartment Staff impossible to undertake Implementatio \nthe planned recruitment n \nof Staff \nNo Observation \n\\| Recommendation 1.5", "metadata": {"headings": [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}, [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}], [{"headings_0": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "following activities which were not implemented at all;", "page": 8, "level": 6}}]], "page": 10, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 3}}, {"headings_1": {"content": "No_ Observation Recommendation", "page": 10, "level": 1}}], "page": 12, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}], "page": 12, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and \nFunctionalit \nThe Accounting Officer should ensure that proper planning is undertaken and carry out constant liaison with different stakeholders to ensure enough funds are provided for maintenance of roads. \n1.7.2 The service delivery under focus areas \nI sampled eleven (11) out of thirteen (13) activities in four (4) focus areas with a total expenditure of UGX.1,753,713,696. Below is a summary of my findings details of which are provided in Appendix 2b.", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}, [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}]], "page": 12, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the extent of service delive in focus areas \nFocus Area Key Observation \nWater \ne Siting, drilling and installation of \ne This implies that the citizens are Development deep boreholes fully benefitting from services Grant implemented \nimplemented by the water e Rehabilitation of boreholes fully \ndepartment \nimplemented \ne Construction of production wells \nMicro Irrigation e 3 Irrigation farms established \ne The irrigation systems were fully equipped on three farms and services were being delivered to eople \ne Upgrading of Otheko HCII and e The projects delayed and this Amwonyo HCII to HCIII delays service delivery to the ongoing and works for citizens \nestimated at about 80% \nEducation \ne Construction of Classroom block e Projects completed in time", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 3}}], "page": 13, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 13, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.1 Positive observations \no All grant funds were properly allocated to eligible program activities in line with the prescribed thresholds for the allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component). \nAll program funds were spent in line with the district\u2019s strategic goals and were in oe \nconformity with the five-year development plan. \noe All projects implemented were in the approved work plan and were eligible under the grant guidelines. \ne Desk and field appraisals were conducted prior to the commencement of the planned projects in line with grant guidelines. \nThere was fairness in the distribution of the projects implemented in line with the o \ngrant guidelines. \no Special consideration had been given to the Seed schools and health centres as required by the grant guidelines. \nThere was a contracts register showing all the progressive payments made to the o \nrespective contracts and avoid excessive payments. \noe All projects implemented had approved engineering designs from the Ministry of \n3.1.2 Areas of improvement 3.1.2.1 \nDelayed Submission of quarterly reports \nI noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}]], "page": 17, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No | Details", "metadata": {"headings": [{"headings_0": {"content": "[No | Details", "page": 18, "level": 5}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Deadline for submission Actual date of submission Comment 1 \\| Quarter One 10\" October, 2022 12% October, 2022", "metadata": {"headings": [{"headings_0": {"content": "[No | Details", "page": 18, "level": 5}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 3}}, {"headings_1": {"content": "[No | Details", "page": 18, "level": 5}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 uarter Two 1o January, 2023 13 January, 2023 Delayed 3 Quarter Three 106 April, 2023 13\u00ae April, 2023", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 3}}, {"headings_1": {"content": "[No | Details", "page": 18, "level": 5}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 3}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Quarter Four \\| 10% July, 2023 \n\\| 10% July, 2023", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 3}}, [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 3}}]], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Timely", "metadata": {"headings": [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer explained that \u201cThis is noted for action. However, it should be noted that this guideline (with edits) was issued in the final quarter of the financial year (April 2022) as could be seen from the letter annexed. This explains why the fourth quarter cumulative progress report was submitted on 10\" July, 2023 within the set deadline. To further confirm this, it could be seen and noted that the first quarter progress report for the current financial year was submitted on 10 October 2023 in line with the guideline for FY 2023/2024.\u201d \nThe Accounting Officer should ensure that quarterly reports are submitted in time going forward. \n3.1.2.2 Delayed procurements \nSection 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31\u00b0t of October. \nMy review of procurement files revealed the following; \nNone of the projects had their procurement adverts published by 30!\" June 2022. o \nProjects of drilling of hand pumps and production wells were advertised on 3 November, 2022 and; \ne None of the projects had their procurement contracts awarded by 31\u00b0 October", "metadata": {"headings": [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}, [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}]], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. Contracts for drilling and construction hand pumps and production wells were signed on 25\" January, 2023 and contract for feasibility study and detailed engineering design was signed on 24 June, 2023.", "metadata": {"headings": [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service delivery. The Accounting Officer explained that efforts to advertise early have commenced, regular meetings dedicated to ironing out procurement matters\u201d. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following commendable performance of the district under the Program; \nBudget allocations of the Health development activities revealed that utilized funds o", "metadata": {"headings": [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}, [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "| Timely", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}]], "page": 18, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriately.", "metadata": {"headings": [{"headings_0": {"content": "appropriately.", "page": 19, "level": 2}}, {"headings_1": {"content": "| Timely", "page": 18, "level": 1}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.2.2 Areas of Improvement \nI noted the following areas where the district needs improvement; \n3.2.2.1 \nPlanning and Budget Performance \na) Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table 12 below;", "metadata": {"headings": [{"headings_0": {"content": "appropriately.", "page": 19, "level": 2}}, {"headings_1": {"content": "| Timely", "page": 18, "level": 1}}, [{"headings_0": {"content": "appropriately.", "page": 19, "level": 2}}, {"headings_1": {"content": "| Timely", "page": 18, "level": 1}}]], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 5}}, {"headings_1": {"content": "appropriately.", "page": 19, "level": 2}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standard Yoage budget allocation as per guidelines \nRepair of medical equipment \n20% Replacement of small medical equipment and medical \nfurniture.", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 5}}, {"headings_1": {"content": "appropriately.", "page": 19, "level": 2}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Upgrade and new construction including Geotechnical", "metadata": {"headings": [{"headings_0": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}, {"headings_1": {"content": "Activity", "page": 19, "level": 5}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Investigation on the selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support services \nb) Funding and Absorption \nThe entity budgeted to receive UGX.2,400,000,000 and received all the funds as", "metadata": {"headings": [{"headings_0": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}, {"headings_1": {"content": "Activity", "page": 19, "level": 5}}, [{"headings_0": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}, {"headings_1": {"content": "Activity", "page": 19, "level": 5}}]], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 2}}, {"headings_1": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}], "page": 19, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4.1 Positive observations \noe All projects/programs were screened for likely environmental and social impacts; \ne Education Development Grants project activities totalling UGX.387,523,704 were incorporated into the district plans and budgetary framework; \no The entity budgeted and paid for eligible activities; \no There were no procurement irregularities noted; \no Project Management Committees and Procurement Committees of the 4 sampled projects/programs sought guidance from the district specialists; \noe There was no diversion of funds to unplanned activities; \no The entity maintained contract management records for 4 sampled Projects/programs as required; \noe All the sampled projects/programs which could result in environment and social risks/impacts were signed with Particular condition of contract clause; \nAll Projects had contract managers appointed from user groups or sector specialists. o \n\u00b0 User committees sufficiently supervised the 4 sampled projects worth", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 2}}, {"headings_1": {"content": "Upgrade and new construction including Geotechnical", "page": 19, "level": 5}}], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.289,205,245;", "metadata": {"headings": [{"headings_0": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 19, "level": 2}}], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "@ All funds in regards to this project were accounted for; \n8 The sampled projects were reviewed by the internal auditor; \n6 Monitoring of the 4 sampled projects was done; \n80 All payment certificates were reviewed and certified by the Internal Auditor;", "metadata": {"headings": [{"headings_0": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}, {"headings_1": {"content": "budgeted.", "page": 19, "level": 2}}], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District maintained an up-to-date asset register of education facilities; and \nThe four (04) activities with a total expenditure of UGX.289,205,245 were fully complete by the time of the audit. \nI noted the following; (See table below) No. Activity details \nTotal expenditure (UGX) \\* \nSummary of findings (Time,", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}, [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}], [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}], [{"headings_0": {"content": "oo", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.289,205,245;", "page": 21, "level": 2}}]], "page": 21, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 22, "level": 3}}, {"headings_1": {"content": "oo", "page": 21, "level": 4}}], "page": 22, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 22, "level": 3}}, {"headings_1": {"content": "oo", "page": 21, "level": 4}}], "page": 22, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], "page": 22, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of a 3- \nInspections were carried Classrooms \nwith office DI ji \nout 23/11/2023 and the on \n\u201e.. \nand Store at Nyang P/S IR \na en were \n\u201c\\| following noted. Pr Ir Construction work i m e was Contractor: Link \\| Ins \ncomplete. \ninvestments Ltd \ne The block was idle since it had not yet been \\* \nContract price: 1\u00b0 commissioned. f \n152,484,909 3 \u201cse. ) Furniture not e \nwas \n] budgeted for the classrooms, the block might remain idle even after commissioning because of lack of furniture \nConstruction of a 2 \nBy the time of the audit the classroom block with an \u00ae \nproject had been fully office and store attached \ncompleted and no major at Station NFE P/S in Akaa \ndefects were seen. S/C \nContractor: Leko GL Yesu \nNuti \nContract Price: 2 es en \\| \\| \nUGX.104,225,034 en TE \nIdle structures deny the pupils the benefits of using the completed projects. \nThe Accounting Officer explained that commissioning had been scheduled for January 2024 and that furniture had not been budgeted for because of inadequate funds. He further indicated that desks were to be procured in the subsequent FYs. \nThe Accounting Officer should ensure that the completed projects are fully put to use. \n3.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Zombo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation The is funded both the central \nthrough UGIFT \n3.5.1 Positive observations \noe There were no variances between the budgeted amoun and the required program percentage allocation for capital development and complimentary category; \ne The District did not spend on ineligible activities; \ne Expenditure categories for the complimentary services were allocated to the rightful", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 22, "level": 3}}]], "page": 22, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "codes;", "metadata": {"headings": [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], "page": 23, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Outputs for complementary activities were inadequately quantified in the work plan and the monthly program activity reports to the Accounting Officer were prepared as required; \no All the three (03) planned irrigation equipment had been delivered to selected district locations; \no The district complied with the selection criteria for the lowest priced technically responsive bid; \ne The procured irrigation equipment had been delivered to the demonstration farms. e All expenditures related to the Programme were accounted for; and \noe All the planned three (3) planned irrigation equipments had been installed in the demonstration farms by the time of the audit. \n3.5.2 Areas of improvement 3.5.2.1 \nFailure of the supplier to offer training and technical support to the farmers during the warranty period \nParagraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer. \nHowever, it was noted that the supplier did not offer training and technical support to the farmers during the warranty period. \nThis leads to failure by the framers to operate the equipment in the appropriate way \nThe Accounting Officer explained that the Contractor had been contacted for continuous", "metadata": {"headings": [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}, [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}], [{"headings_0": {"content": "codes;", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 1}}]], "page": 23, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training.", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], "page": 23, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of training farmers for effective operation of the equipment. \n3.6 Implementation of the Micro irrigation program \nThe GoU is implementing the micro scale irrigation programme in Zombo 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", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}, [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}]], "page": 23, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Expenditure categories for the complimentary services were allocated to the rightful codes; \ne Outputs for complementary activities were inadequately quantified in the work plan and the monthly program activity reports to the Accounting Officer were prepared as required; \no All the three (03) planned irrigation equipment had been delivered to selected district locations; \no The district complied with the selection criteria for the lowest priced technically responsive bid; \ne The procured irrigation equipment had been delivered to the demonstration farms; o All expenditures related to the Programme were accounted for; and \no All the planned three (3) planned irrigation equipments had been installed in the demonstration farms by the time of the audit. \n3.6.2 Areas of improvement 3.6.2.1 \nFailure of the supplier to offer training and technical support to the farmers during the warranty period \nParagraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer. \nHowever, it was noted that the supplier did not offer training and technical support to the farmers during the warranty period. \nThis leads to failure by the framers to operate the equipment in the appropriate way \nThe Accounting Officer explained that the Contractor had been contacted for continuous", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}, [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}], [{"headings_0": {"content": "training.", "page": 23, "level": 1}}, {"headings_1": {"content": "codes;", "page": 23, "level": 2}}]], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training.", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 24, "level": 1}}, {"headings_1": {"content": "training.", "page": 23, "level": 1}}], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of training farmers for effective operation of the equipment. \n3.6.2.2 Inspections \nBy the time of audit on 23/11/2023, the entity had installed 3 irrigation equipment on three demonstration farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The details are in table", "metadata": {"headings": [{"headings_0": {"content": "training.", "page": 24, "level": 1}}, {"headings_1": {"content": "training.", "page": 23, "level": 1}}, [{"headings_0": {"content": "training.", "page": 24, "level": 1}}, {"headings_1": {"content": "training.", "page": 23, "level": 1}}]], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Name of Location Equipment Value of \nSummary of benefici (Village, supplier equipmen \nfindings (Time, \ne The host farmer \ncomplained about the hose pipe which was installed near \nthe \nsprinkler meaning there's a part of the farm that the \nirrigation equipment will not reach. \nCengkuru Kalagoju Mereki 21,038,000 \ne The equipment was Peace Village, Awanga \nfully installed. Robert Osoye Solutions, \neThe garden was Parish, Zomb935/S \nbushy, there was no Nyapea upls/2022- \nsign that the Sub County 23/ \ninstalled equipment had been under use. \ne The nearby farmers were not using the host's farm as a \ndemonstration farm since there was no \nsign that he was an active farmer. \ne The equipment supplier had not gone back to five technical support. po \nShida Na Oryeo Mereki 22,701,500 \ne Equipment had been Kazi Village, Awanga \nfully installed. Farmers Paidha sub Solutions, \ne The host farmer was aa \nZombo county Zomb935/S \nARE 3; ie +, 0, \u2018\\| making use of the upls/2022- \\| Eee equipment and 23/ es demonstrating to the", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}, [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}], [{"headings_0": {"content": "below;", "page": 24, "level": 2}}, {"headings_1": {"content": "training.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 24, "level": 2}}], "page": 25, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rest.", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 24, "level": 2}}], "page": 25, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DR os", "metadata": {"headings": [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], "page": 25, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Er e Supplier of the \\{ Sr 5 \\| \nequipment had not a \ngone back to give PO technical support. \nThe intention of setting up the demonstration farms of enhancing farmers\u2019 capacity so as to embrace modern farming methods like irrigation might not be achieved. \nThe Accounting Officer explained that the supplier had been waiting for the dry season to come back and do a refresher training at the demonstration farms. \nThe Accounting Officer should ensure that the supplier provides technical support to the farmers and encourage the farmers to make use of the demonstration farms so as to \nUGX.321,042,386 to its town councils and sub counties. The balance of UGX.296,882,706 was to be utilised on the District roads. \nI further noted that out of the UGX.296,882,706 meant for District roads, only UGX.296,864,420 was spent resulting in an under absorption of UGX.18,286 representing 99.99% (Approx. 100%) as indicated in the table below.", "metadata": {"headings": [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}, [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}], [{"headings_0": {"content": "DR os", "page": 25, "level": 3}}, {"headings_1": {"content": "ae", "page": 25, "level": 3}}]], "page": 25, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Annual Actual Variance Expenditure (UGX) Expenditure Expenditure \nRoutine Manual Maintenance 42,213,000 32,241,714 Routine Mechanized Maintenance \nPeriodic Maintenance \nBridges \n135,922,052 180,813,984 (44,891,932) \nOther Structures (Culvert Installation) 56,000,000 46,350,000 9,650,000", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}, [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}], [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}], [{"headings_0": {"content": "Category", "page": 26, "level": 1}}, {"headings_1": {"content": "DR os", "page": 25, "level": 3}}]], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bridges (bridge rehabilitation)", "metadata": {"headings": [{"headings_0": {"content": "Bridges (bridge rehabilitation)", "page": 26, "level": 3}}, {"headings_1": {"content": "Category", "page": 26, "level": 1}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sensitization meeting on environment,", "metadata": {"headings": [{"headings_0": {"content": "Bridges (bridge rehabilitation)", "page": 26, "level": 3}}, {"headings_1": {"content": "Category", "page": 26, "level": 1}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HIV/AIDS", "metadata": {"headings": [{"headings_0": {"content": "HIV/AIDS", "page": 26, "level": 1}}, {"headings_1": {"content": "Bridges (bridge rehabilitation)", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Adrics 4,500,000 4,500,000 Safety and Environment \nEquipment repairs", "metadata": {"headings": [{"headings_0": {"content": "HIV/AIDS", "page": 26, "level": 1}}, {"headings_1": {"content": "Bridges (bridge rehabilitation)", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40,647,654 40,629,150", "metadata": {"headings": [{"headings_0": {"content": "40,647,654 40,629,150", "page": 26, "level": 5}}, {"headings_1": {"content": "HIV/AIDS", "page": 26, "level": 1}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District road committee operations", "metadata": {"headings": [{"headings_0": {"content": "40,647,654 40,629,150", "page": 26, "level": 5}}, {"headings_1": {"content": "HIV/AIDS", "page": 26, "level": 1}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "40,647,654 40,629,150", "page": 26, "level": 5}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supervision/Administration costs 13,600,000 13,600,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "40,647,654 40,629,150", "page": 26, "level": 5}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 26, "level": 3}}, {"headings_1": {"content": "4,000,000", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "296,882,706 296,864,420", "metadata": {"headings": [{"headings_0": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}, {"headings_1": {"content": "| Total", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 Implementation of URF projects. \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance and Routine Mechanized Maintenance Road works totalling to 183km at cost of UGX.279,413,000, however, only 107.6km (59%) were undertaken at a cost UGX.237,134,470 (85%) as indicated in the table below; \nCategory \nActual", "metadata": {"headings": [{"headings_0": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}, {"headings_1": {"content": "| Total", "page": 26, "level": 3}}, [{"headings_0": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}, {"headings_1": {"content": "| Total", "page": 26, "level": 3}}]], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine Manual Maintenance \n42,213,000 9,971,286 Routine Mechanized Maintenance 181,200,000 180,813,184 Periodic Maintenance (Culvert Lines 12 56,000,000 9 46,350,000 installation) \nTotals \n183 279,413,000 107.6 237,134,470 Source: URF work plan and quarterly performance reports \nAccording to my inspection carried out in November 2023 and progressive performance reports, I observed the following; \n4.2 Inspection of roads \nphysical inspection carried out on the roads revealed that following. \nZombo-Warr road -The road is in poor state \ni and nearly impassable at \n) ! \\| ERE) some points when it rains", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}, [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 26, "level": 3}}, {"headings_1": {"content": "296,882,706 296,864,420", "page": 26, "level": 3}}]], "page": 26, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RSA", "metadata": {"headings": [{"headings_0": {"content": "RSA", "page": 27, "level": 5}}, {"headings_1": {"content": "Expenditure", "page": 26, "level": 3}}], "page": 27, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EE", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 27, "level": 5}}, {"headings_1": {"content": "RSA", "page": 27, "level": 5}}], "page": 27, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HEL", "metadata": {"headings": [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], "page": 27, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Furthermore, in an interview with the District Engineer revealed that the roads in poor condition required intervention of periodic maintenance. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Zombo DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting", "metadata": {"headings": [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}, [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], [{"headings_0": {"content": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}]], "page": 27, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My 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": "HEL", "page": 27, "level": 3}}, {"headings_1": {"content": "EE", "page": 27, "level": 5}}], "page": 28, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer;", "metadata": {"headings": [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], "page": 30, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the 10 sampled SACCOs conducted the first Annual General meeting; \ne \noe All the Enterprise groups in the sampled SACCOS had been registered by the Community Development Officers at the sub county as Community Based Organizations (CBOs); and \noe Wealth ranking had been carried out during the identification of subsistence households in all the sampled parishes. \n5.3 Areas of improvement \n5.3.1 Failure to align LG budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all MDALGs, to align their - \nplans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nA review of the District budget and work plans revealed that all 12 priorities received from 11 Sub counties and 4 Town councils in the department of Production and Marketing were not incorporated in the entity\u2019s budget/work plan and none of the priorities were submitted accordingly by the Accounting Office to the PDM secretariat as indicated in the appendix 3a. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that Priorities from Sub-counties were received, but not all could be incorporated in the HLG budget due to financial constraints in the", "metadata": {"headings": [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}, [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}], [{"headings_0": {"content": "Officer;", "page": 30, "level": 3}}, {"headings_1": {"content": "HEL", "page": 27, "level": 3}}]], "page": 30, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department.", "metadata": {"headings": [{"headings_0": {"content": "Department.", "page": 30, "level": 3}}, {"headings_1": {"content": "Officer;", "page": 30, "level": 3}}], "page": 30, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "compliance.", "metadata": {"headings": [{"headings_0": {"content": "compliance.", "page": 32, "level": 1}}, {"headings_1": {"content": "Department.", "page": 30, "level": 3}}], "page": 32, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], "page": 33, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3.8 Non functionality of SACCO committees and sub committees \nPara 91 of the Parish Development Model, Guide 2 guides that; the executive Committee is the decision making body for the SACCO and has 7 members, the Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems, the Loan subcommittee comprises of three members who will be selected from the Board \nThe Accounting Officer explained that \u201cWe acknowledge the documentation challenges at PDM SACCO level. We shall review all the PDM SACCO records and support them to put them right.\u201d \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n5.3.9 Operation of SACCO Bank Accounts \nPara. 3.0 of the Users Handbook for the PRF Under PDM Pillar 3 - Financial Inclusion October 2022 provides that each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI noted that by the time of the first general meeting, 9 PDM SACCOs had already received funds as detailed in the appendix 3g \nHolding first AGM after receipt of funds may lead to mismanagement and loss of SACCO funds. \nThe Accounting Officer confirmed that it is true those PDM SACCOs received PRF funds prior to First AGM meeting. The funds remained intact on the respective PDM SACCO accounts until the AGM confirmed the signatories to the Accounts. However, this anomaly has been addressed across all the PDM SACCOs. It was also a necessary action to save the funds from being swept back. \nThe Accounting Officer should ensure that meetings are carried out on time as per the", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}, [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}], [{"headings_0": {"content": "meetings.", "page": 33, "level": 2}}, {"headings_1": {"content": "compliance.", "page": 32, "level": 1}}]], "page": 33, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 34, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 33, "level": 2}}], "page": 34, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3.10 Failure to select and implement prioritized/ flagship projects \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under the PDM Pillar 3 - Financial Inclusion, October 2022 requires each Parish to select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nI noted that although all the 10 sampled parishes selected flagship projects, the selected projects were inconsistent with the LG selected priority commodities as indicated in the appendix 3h. \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 34, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 33, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 34, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 33, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 33, "level": 2}}]], "page": 34, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], "page": 34, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Enterprise Group) must; be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAnnex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 on Conditions for the households to access the PRF requires all beneficiaries to be members of a registered subsistence household on the Parish Development Management Information System. \nThe guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 on the Implementation of the PDM and disbursement of the PRF provides that subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons. \nI reviewed loan files and noted that all beneficiaries in 10 Parishes who accessed loans were not selected through the PDMIS. Appendix 5i refers \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nThe Accounting Officer explained that whereas it is true that the first group PDM beneficiaries were not captured on the PDMIS, they are bonafide members of registered PDM Enterprise Groups of the respective PDM SACCOs. At the time payments commenced PDMIS was not ready, and users had not been trained. The manual disbursement was also carried out on the insistence and physical supervision of the PDM secretariat. Currently efforts are being made to capture all the selected PDM beneficiaries on the PDMIS. \nThe Accounting Officer should ensure that all loans given out follow the correct procedures and are appropriately documented. \n5.3.12 Failure to obtain an insurance policy \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS),. \nI noted that all 10 sampled PRF beneficiaries who carried out farming enterprises in 10 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Appendix 3j refers. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse \n5.3.13 Irreqularities in project implementation \nI reviewed loan files and carried out physical inspections where I observed the following", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities.", "metadata": {"headings": [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 beneficiaries in 2 PDM SACCOs had implemented different projects \noe \n1 beneficiary in 1 PDM SACCO used the money to marry a second wife \ne \n1 beneficiary in 1 PDM SACCO received the money and transferred to Kampala oe \n3 beneficiaries in 3 PDM SACCOs had nothing to show for the use of the funds oe \nOn a positive note, I noted that three (03) beneficiaries in 3 PDM SACCOs had implemented the intended projects and were doing fairly well. The above observations are explained in the appendix 3k. \nUse of PDM funds for different activities undermines the achievement of PDM objectives. \nThe Accounting Officer promised to strengthen supervision and follow up of the PDM beneficiary sub-projects to minimise cases of mismanagement. The errant beneficiaries are going to be followed up bearing in mind that they have up to 2 years to pay back. \nThe Accounting Officer should ensure that all planned projects are implemented.", "metadata": {"headings": [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}, [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "irregularities.", "page": 36, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}]], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "vali", "metadata": {"headings": [{"headings_0": {"content": "vali", "page": 36, "level": 2}}, {"headings_1": {"content": "irregularities.", "page": 36, "level": 2}}], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 a", "metadata": {"headings": [{"headings_0": {"content": "\u2014 a", "page": 36, "level": 2}}, {"headings_1": {"content": "vali", "page": 36, "level": 2}}], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SM", "metadata": {"headings": [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n28\" December, 2023 \nmrmr CLC ALE STATAT \nAAU Chay LUPY \nmame", "metadata": {"headings": [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}, [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}], [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}], [{"headings_0": {"content": "SM", "page": 36, "level": 4}}, {"headings_1": {"content": "\u2014 a", "page": 36, "level": 2}}]], "page": 36, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 3}}, {"headings_1": {"content": "SM", "page": 36, "level": 4}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Local revenue performance \nNo Source \nApproved budget \\| Actual \nVariance Reasons for under/over collection (UGX) Collections (UGX) \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 3}}, {"headings_1": {"content": "SM", "page": 36, "level": 4}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 37, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 3}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Tax Revenues n Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 37, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 3}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "119,999,977", "metadata": {"headings": [{"headings_0": {"content": "119,999,977", "page": 37, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 37, "level": 2}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "107,879,322 12,120,655 LST for Businesses collected together with Business Licences \nLand fees \u2014 50,000,000 29,659,300 20,340,700 Inadequate Sensitisations \n\\| Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "119,999,977", "page": 37, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 37, "level": 2}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "76,000,000", "metadata": {"headings": [{"headings_0": {"content": "76,000,000", "page": 37, "level": 8}}, {"headings_1": {"content": "119,999,977", "page": 37, "level": 3}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "metadata": {"headings": [{"headings_0": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}, {"headings_1": {"content": "76,000,000", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}, {"headings_1": {"content": "76,000,000", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "46,515,000", "metadata": {"headings": [{"headings_0": {"content": "46,515,000", "page": 37, "level": 1}}, {"headings_1": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19,676,800 26,839,200 \\| Few activities undertaken to generate revenues e.g.", "metadata": {"headings": [{"headings_0": {"content": "46,515,000", "page": 37, "level": 1}}, {"headings_1": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Adverts for tenders. Non-Tax Revenues \nOther Property income u 0 = 0 0 \nDividends 0 0 0 Rent", "metadata": {"headings": [{"headings_0": {"content": "46,515,000", "page": 37, "level": 1}}, {"headings_1": {"content": "115,181,500 -39,181,500 Enforcements/ door to door inspections conducted", "page": 37, "level": 8}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "17,000,000", "metadata": {"headings": [{"headings_0": {"content": "17,000,000", "page": 37, "level": 1}}, {"headings_1": {"content": "46,515,000", "page": 37, "level": 1}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 17,000,000 Collected under Administrative fees \\| Other property income (disposal of 150,000,000 \n0 150,000,000 No Disposals done as expected", "metadata": {"headings": [{"headings_0": {"content": "17,000,000", "page": 37, "level": 1}}, {"headings_1": {"content": "46,515,000", "page": 37, "level": 1}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "assets)", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 1}}, {"headings_1": {"content": "17,000,000", "page": 37, "level": 1}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sale of goods and services \n[ \n49,500,000 22,732,500 26,767,500 Few bidders and Applicants \nAdministrative fees and licenses \n687,000,000 777,025,445 -90,025,455 Enforcements conducted \nCourt fines and Penalties \n0 0 0 \nOther fines and Penalties 0 0 0 \n' Miscellaneous Revenue a 4,000,000 \\| 8,174,679 -4,174,679 There were unexpected funds e.g., Recoveries Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 1}}, {"headings_1": {"content": "17,000,000", "page": 37, "level": 1}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 1}}, {"headings_1": {"content": "17,000,000", "page": 37, "level": 1}}]], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,200,014,977 1,080,328,556 119,686,421", "metadata": {"headings": [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n33 \nAppendix 2a: Lack of Appropriate Performance Indicators and Targets in the Work Plans \n\\| Activities \nAre there clear targets and Conclusion at Activity \n\\| \nConclusion Output \\| Program Budget Output \nat performance indicators to Level level \nmeasure performance (Fully Quantified/Not (Fully Quantified/Not \\| quantification? (Yes/No) fully Quantified) fully Quantified) \nIf no give the reason Tt)", "metadata": {"headings": [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}, [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}], [{"headings_0": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 1}}]], "page": 37, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (D) (F) (I)", "metadata": {"headings": [{"headings_0": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, {"headings_1": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12- Human Capital 32006-Health Construction of Maternity & OPD Block at N/A \nNot fully quantified Not fully quantified Development System Amwonyu HC II", "metadata": {"headings": [{"headings_0": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, {"headings_1": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}, [{"headings_0": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, {"headings_1": {"content": "1,200,014,977 1,080,328,556 119,686,421", "page": 37, "level": 3}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L Strengthening _", "metadata": {"headings": [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12- Human Capital 010008-Capacity Construction of 2 new Classrooms at Station Yes Development \nStrengthening", "metadata": {"headings": [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NFE P/S in Akaa S/C \nConstruction of 3 new classrooms with Yes office and store attached at Nyang P/S in Kango SC \n2nd Phase of construction OF Staffroom Yes with an office and store attached a Paidha Demonstration P/S that stared in the FY 2022/2022 in FY 2020/2021 \nPlumbing works and electrical installation at N/A the Inspectors house in Ajei P/S \nConstruction of units of 5-stances VIP Yes latrines Asina P/S in Abanga \nConstruction of units of 5-stances VIP Yes latrines in Papoga\\_P/S in Zeu S/C and Construction of units of 2-stances VIP Yes latrines in Aringu P/S . \n12- Human Capital 320003-Assets Construction of a 3 Blocks of 2 classrooms Yes Development \nand Facilities \nat Kango Seed in Kango SC \nmanagement Construction of a 3 Blocks of 2 classrooms Yes at Paidha Seed in Paidha SC \nConstruction of Administration block at Yes Kango Seed in Kango Sub County \nConstruction of Administration block AI Yes Paidha Seed Kango Seed in in Paidha SC Construction of 3 Staff houses at Kango Yes Seed in Kango Sub County \ni Construction of 3 Staff houses at Paidha Yes Seed in Paidha Sub County \n34 \nFully quantified Not fully quantified", "metadata": {"headings": [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}, [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}], [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}], [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}], [{"headings_0": {"content": "L Strengthening _", "page": 38, "level": 4}}, {"headings_1": {"content": "(A) (D) (F) (I)", "page": 38, "level": 1}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "L Strengthening _", "page": 38, "level": 4}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "L Strengthening _", "page": 38, "level": 4}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nNot fully quantified \nFully \nquantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nFully \nquantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully Fully", "page": 38, "level": 2}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully Fully", "page": 38, "level": 2}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bi", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nFully quantified \\| \nConstruction of ICT/ Library at Kango Seed \\| Yes \n\\| Fully quantified \\| in Kango SC \nConstruction of ICT/ Library at Paidha Seed \\| Yes \n\\| Fully quantified \\| in Paidha SC \nConstruction of Laboratory and Science Yes", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}, [{"headings_0": {"content": "Bi", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}], [{"headings_0": {"content": "Bi", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully", "page": 38, "level": 3}}]], "page": 38, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Bi", "page": 38, "level": 2}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified Room at Kango Seed in Kango SC \nConstruction of Laboratory and Science Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Bi", "page": 38, "level": 2}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified Room at Paidha Seed in Paidha SC \nConstruction of Multi- Purpose Hall at Kango Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified Seed in Kango SC \nConstruction of Multi- Purpose Hall at Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified Paidha Seed in Paidha SC \nConstruction of Lined 5-stances and lined Yes \nFully \nquantified 2- Stances at Kango Seed in Kango SC \nConstruction of Lined 5-stances and lined Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \n2- Stances at Paidha Seed in Paidha SC \n09-Integrated 260010-Road Zeu- Ngelle- Alangi Road Yes Fully quantified Fully quantified Transport \nRehabilitation \nInfrastructure and \nServices \n12- Human Capital Planning and Drilling of 8 Deep boreholes in the Sub Yes", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 39, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \ncounties of Athuma (3) Zeu(2), and", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}]], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Alangi(3)", "metadata": {"headings": [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Piped Water supply system Yes Borehole Pumped) \n35 \nFully quantified Fully quantified \nFully quantified Fully quantified \nAppendix 2b: Implementation status of budget outputs. SN Program \nActivities", "metadata": {"headings": [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}, [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}], [{"headings_0": {"content": "Alangi(3)", "page": 39, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 39, "level": 3}}]], "page": 39, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount Spent Audit Conclusion at activity Audit Conclusion at output level \nUGX (\u2018000\u2019) level (Fully/Partial/Not (Fully /Partial/ Not Implemented)- Extent Implemented)- Extent of \nof implementation of output (Look at GL implementation of activity \nitems and identify activities with substantial \n12- Human Capital Construction of Maternity & OPD 290,739,876 Partially implemented, Ongoing Partially Implemented Development \nBlock at Amwonyu HC II \n12- Human Capital Construction of 2 new Classrooms at \nDevelopment \nStation NFE P/S in Akaa S/C Construction of 3 new classrooms with office and store attached at Nyang P/S in Kango SC \n2nd Pahse of construction OF Staffroom with an office and store attached a Paidha Demonstration P/S that stared in the FY 2022/2022 in FY 2020/2021 \nPlumbing works and electrical installation at the Inspectors house in Ajei P/S \nConstruction of units of 5-stances VIP latrines Asina P/S in Abanga Construction of units of 5-stances VIP latrines in Papoga P/S in Zeu S/C and \nConstruction of units of 2-stances VIP latrines in Aringu P/S \n. \n12- Human Capital Construction of a 3 Blocks of 2 Development \nclassrooms at Kango Seed in Kango SC \nConstruction of a 3 Blocks of 2 classrooms at Paidha Seed in Paidha SC \nConstruction of Administration block at Kango Seed in Kango Sub County Construction of Administration block AI Paidha Seed Kango Seed in in Paidha SC", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 40, "level": 1}}, {"headings_1": {"content": "Alangi(3)", "page": 39, "level": 3}}]], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "(A)", "page": 40, "level": 1}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "95,074,578", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "(A)", "page": 40, "level": 1}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "130,518,434", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13,725,507", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,000,000 \nFully", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}, [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}]], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23,418,887", "metadata": {"headings": [{"headings_0": {"content": "23,418,887", "page": 40, "level": 1}}, {"headings_1": {"content": "Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23,641,330 \nFully \nImplemented 12,746,146", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}, [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}]], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Not implemented Not implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "= Not implemented \nNot \nimplemented \nNot implemented \\| \n36 \nConstruction of 3 Staff houses at \nNot \nimplemented Kango Seed in Kango Sub Count \nConstruction of 3 Staff houses at", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}, [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}]], "page": 40, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Not implemented Paidha Seed in Paidha Sub Count", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Construction of ICT/ Library at \nNot \nimplemented Kango Seed in Kango SC \nConstruction of ICT/ Library at \nNot \nimplemented Paidha Seed in Paidha SC \nConstruction of Laboratory and \nNot \nimplemented Science Room at Kango Seed in \nKango SC \nConstruction of Laboratory and \nNot \nimplemented Science Room at Paidha Seed in \nPaidha SC \nConstruction of Multi- Purpose Hall at \nNot implemented Kango Seed in Kango SC \nConstruction of Multi- Purpose Hall at \nNot implemented Paidha Seed in Paidha SC \nConstruction of Lined 5-stances and \nNot implemented lined 2- Stances at Kango Seed in \nKango SC \nConstruction of Lined 5-stances and \nNot implemented lined 2- Stances at Paidha Seed in \nPaidha SC \n09-Integrated Zeu- Ngelle- Alangi Road \nTransport \n24,980,630 Infrastructure and \nServices \n12- Human Capital Drilling of 8 Deep boreholes in the", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}, [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "23,418,887", "page": 40, "level": 1}}]], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subcounties of Athuma (3) Zeu(2), \n178,357,832 and Alangi(3) \nConstruction of Piped Water supply \nsystem (Borehole Pumped) 161,965,620 \n37 \nFully Implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}], [{"headings_0": {"content": "Development", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented", "page": 40, "level": 3}}]], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully Implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, {"headings_1": {"content": "Development", "page": 41, "level": 3}}], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully Implemented Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 41, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Were priorities Were the For priorities that are Were the priorities Remarks \nManagement \nresponse received from the \\| priorities supposed to be to be implemented \nSub Counties/ incorporated implemented by MDAs; by MDAs \nDivision \nfor \\|in the HLG Were they communicated incorporated in the incorporation in the Budget? \nto the respective MDAs HLG budget? HLG Budget? (Yes/No) for approval and (Yes/No.) (Yes/No) \nallocation of resources? \n\\*", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, [{"headings_0": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}]], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. rosin of 600 No No fingerlings distributed \nto 4. parishes in \nAthuma\n2. Provision of 4 dairy No \nNo cattle provided to each \nparish in Athuma", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Provision of artificial No No insemination services \nin Athuma", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Construction of bulking No No produce stores\u2019 at \nAbilambe in Atyak Sub", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "Fully Implemented Fully implemented", "page": 41, "level": 3}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5. Supply of Motorised No No maize sheller at Zeu \nSub county \nHeadquarters \nSupply of medium \nNo sized deep freezer at \nZeu Sub county Head \nuarters \nFencing of Akaa Market \nNo", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nConstruction of 2 \nNo Stance VIP Latrine with \nurinal at Akaa market", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}, [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}]], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/A \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not \\| incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A The priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A The priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A The priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be \n38 \nConstruction of No produce store at Ayaka \ncentral village \nConstruction of Alangi \nNo Market \nConstruction of cattle crush at Aziri \nMarket construction at Padea", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}, [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}]], "page": 42, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A The priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \nfinancial constraints in the Department. N/A \nThe priority was not Priorities from Sub-counties were incorporated in HLG received, but not all could be Budget hence not incorporated in the HLG budget due to implemented \n39 \nfinancial constraints in the Department. \nAppendix 3b: Late Disbursement of funds SN Name of the SACCO \n1 Asina-Abanga PDM SACCO \n2 \\| Pamitu-Abanga PDM SACCO 3 \\| Leda-Athuma PDM SACCO \n4 Afuda-Jangokoro PDM SACCO \n5 Oyeyo-Nyapea PDM SACCO 6 Osoye-Nyapea PDM SACCO 7 Amei-Paidha PDM SACCO \n8 Otheko-Paidha PDM SACCO \nAbira West ward-Zombo PDM SACCO \nPalei West ward-Zombo PDM SACCO \nDate PRF for the third Date PRF for the fourth Remarks quarter was received Quarter was received \n29/06/2023 03/07/2023 Late disbursement \n29/06/2023 03/07/2023 Late disbursement 29/06/2023 29/06/2023 Late disbursement 03/07/2023 03/07/2023 Late disbursement 29/06/2023 29/06/2023 Late disbursement \n29/06/2023 29/06/2023 Late disbursement 29/06/2023 \\| 03/07/2023 Late disbursement 29/06/2023 \\| 29/06/2023 Late disbursement 29/06/2023 \\| 03/07/2023 Late disbursement 29/06/2023 \\| 03/07/2023 Late disbursement \n40", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}, [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], [{"headings_0": {"content": "County", "page": 42, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}]], "page": 43, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "page": 45, "level": 1}}, {"headings_1": {"content": "County", "page": 42, "level": 3}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Name of the SACCO Does the Were \nDid the PDC Did the PDC Were \nHow Remarks", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "page": 45, "level": 1}}, {"headings_1": {"content": "County", "page": 42, "level": 3}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "membership quarterly prepare prepare quarterly much", "metadata": {"headings": [{"headings_0": {"content": "membership quarterly prepare prepare quarterly much", "page": 45, "level": 5}}, {"headings_1": {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "page": 45, "level": 1}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of the Parish meetings parish \nparish 5 year performance funding Development \\| held? priorities plan reports was committee and action prepared? received (PDC) plans for the \nfor the include those FY PDC stipulated in 2022/2023 activities? the", "metadata": {"headings": [{"headings_0": {"content": "membership quarterly prepare prepare quarterly much", "page": 45, "level": 5}}, {"headings_1": {"content": "Appendix 3c: Functionality of Parish Development Committees (PDC)", "page": 45, "level": 1}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines?", "metadata": {"headings": [{"headings_0": {"content": "guidelines?", "page": 45, "level": 3}}, {"headings_1": {"content": "membership quarterly prepare prepare quarterly much", "page": 45, "level": 5}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Asina-Abanga PDM Yes 4 Yes Yes Yes 420,000 \nSACCO \n2 Pamitu-Abanga PDM Yes 4 Yes Yes Yes 420,000 \nSACCO \n3 Leda-Athuma PDM Yes 4 Yes Yes Yes 420,000 \nSACCO \n4 Afuda-Jangokoro PDM Yes 3 Yes Yes Yes 420,000 \nSACCO \nu \n5 Oyeyo-Nyapea PDM No 2 Yes Yes Yes 420,000 The Committee has SACCO 6 members,", "metadata": {"headings": [{"headings_0": {"content": "guidelines?", "page": 45, "level": 3}}, {"headings_1": {"content": "membership quarterly prepare prepare quarterly much", "page": 45, "level": 5}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Representative NRM", "metadata": {"headings": [{"headings_0": {"content": "Representative NRM", "page": 45, "level": 3}}, {"headings_1": {"content": "guidelines?", "page": 45, "level": 3}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lacking", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Osoye-Nyapea PDM Yes 4 Yes Yes Yes 420,000 \n4SACCO \n7 Amei-Paidha PDM SACCO Yes 4 Yes Yes Yes 420,000 \n8 Otheko-Paidha PDM Yes 4 Yes Yes Yes 420,000 \nSACCO \n9 Abira West ward-Zombo Yes \\| 4 \\| Yes Yes Yes 560,000 \n\\| PDM SACCO \n10 Palei West ward-Zombo Yes \\| 4 Yes Yes pee 420,000 \nPDM SACCO \n41 \nAppendix 3d: Transfer of funds to un-licenced SACCOs SN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under Remarks Microfinance Institutions money \nlenders act 2016? (Yes/No) \n1 Zombo DLG Asina Asina-Abanga PDM SACCO No \nNot licenced 2 Zombo DLG Pamitu Pamitu-Abanga PDM SACCO No \n3 Zombo DLG Leda Leda-Athuma PDM SACCO No \n4 Zombo DLG Afuda Afuda-Jangokoro PDM SACCO No \n3 Zombo DLG Oyeyo Oyeyo-Nyapea PDM SACCO No \n6 Zombo DLG Osoye Osoye-Nyapea PDM SACCO No \n7 Zombo DLG Amei Amei-Paidha PDM SACCO No \n8 Zombo DLG Otheko Otheko-Paidha PDM SACCO No \n9 Zombo DLG Abira West Abira West ward-Zombo PDM SACCO No \n10 Zombo DLG Palei Palei West ward-Zombo PDM SACCO No \n42 \nNot licenced \nI Not licenced \n: Not \nlicenced Not \nlicenced Not licenced Not \nlicenced \nNot licenced \nNot licenced \\| Not licenced \nAppendix 3e: Transfer of PRF to SACCOs without PRF financing agreement SN Vote Name \\| Parish Name of SACCO \nName", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}, [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}]], "page": 45, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Did the SACCO Date Date Remarks Chairperson sign PRF funds agreement \nfinancing agreement were was signed \nwith the Accounting received \nOfficer? \n1 Zombo DLG Asina Asina-Abanga PDM SACCO No \n2 Zombo DLG Pamitu Pamitu-Abanga PDM SACCO \n3 Zombo DLG Leda Leda-Athuma PDM SACCO \n4 Zombo DLG Afuda Afuda-Jangokoro PDM SACCO \n5 Zombo DLG Oyeyo Oyeyo-Nyapea PDM SACCO \n6 Zombo DLG Osoye Osoye-Nyapea PDM 4SACCO \\| No \n7 Zombo DLG Amei Amei-Paidha PDM SACCO \\| No \n8 Zombo DLG Otheko Otheko-Paidha PDM SACCO [No \n9 Zombo DLG Abira Abira West ward-Zombo PDM \\| No \nWest \nSACCO \n10 Zombo DLG Palei Palei West ward-Zombo PDM No \nSACCO \nAppendix 3f: Functionality of PDM SACCO Board \n13/12/2022 \nPRF Financing Agreement not yet signed 13/12/2022 \nPRF Financing Agreement not yet signed 13/12/2022 \nPRF Financing Agreement not yet signed \\| 28/04/2023 \nPRF Financing Agreement not yet signed 13/12/2022 \\| \nPRF Financing Agreement not yet signed \n\\| 13/12/2022 \\| \nPRF Financing Agreement not yet signed \n\\| 06/12/2022 \\| \n\\| PRF Financing Agreement not yet signed \n\\| 13/12/2022 \nPRF Financing Agreement not yet signed 16/12/2022 \nPRF Financing Agreement not yet signed \n13/12/2022 \nPRF Financing Agreement not yet signed \nSN. Vote Parish Name of SACCO \nDate of board Did board members fill expression of interest Remarks Name Name member appointment forms (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}, [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}]], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Zombo DLG Asina Asina-Abanga PDM SACCO 30/05/2022 Yes \n\\| Filled nomination forms\n2. Zombo DLG Pamitu Pamitu-Abanga PDM SACCO 30/05/2022 Yes \nFilled nomination forms\n3. Zombo DLG Leda \\| Leda-Athuma PDM SACCO 17/06/2022 Yes \nFilled nomination forms \n[ 4. \\| Zombo DLG Afuda \\| Afuda-Jangokoro PDM SACCO 02/08/2022 No \nDidn't fill nomination forms \\| 5. Zombo DLG Oyeyo \\| Oyeyo-Nyapea PDM SACCO 05/08/2022 No \nDidn\u2019t fill nomination forms \\| 6. Zombo DLG Osoye \\| Osoye-Nyapea PDM 4SACCO 12/12/2022 \\| No \nDidn't fill nomination forms [ 7. Zombo DLG Amei Amei-Paidha PDM SACCO 03/08/2022 \\| Yes \n\\| Filled nomination forms \n\\| 8. Zombo DLG Otheko Otheko-Paidha PDM SACCO 20/06/2022 \\| Yes \n\\| Filled nomination forms BR Zombo DLG Abira West Abira West ward-Zombo PDM SACCO \\| 30/05/2022 \nYes", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Filled nomination forms", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Zombo DLG Palei Palei West ward-Zombo PDM SACCO \\| 30/05/2022 \nNo", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Didn't fill nomination forms \n43 \nAppendix 3q: operation of the SACCO Bank Accounts SN PDM SACCO Name \nDate of first Date of receipt of funds Remarks \n1 Asina-Abanga PDM SACCO \neneral meetin \n05/08/2022 30/06/2022 \nFirst AGM after receipt of funds 2 Pamitu-Abanga PDM SACCO 10/08/2022 30/06/2022 \nFirst AGM after receipt of funds 3 Leda-Athuma PDM SACCO 02/08/2022 30/06/2022 \nFirst AGM after receipt of funds 4 Afuda-Jangokoro PDM SACCO 02/08/2022 05/09/2022 \nFirst AGM before receipt of funds 5 Oyeyo-Nyapea PDM SACCO \\| 05/12/2022 30/06/2022 \nFirst AGM after receipt of funds 6 Osoye-Nyapea PDM 4SACCO 12/12/2022 30/06/2022 \nFirst AGM after receipt of funds 7 Amei-Paidha PDM SACCO \n08/08/2022 30/06/2022 \nFirst AGM after receipt of funds 8 Otheko-Paidha PDM SACCO \\| 08/08/2022 30/06/2022 \n\\| First AGM after receipt of funds 9 Abira West ward-Zombo PDM SACCO 28/09/2022 \n30/06/2022 \n\\| First AGM after receipt of funds 10 Palei West ward-Zombo PDM SACCO 03/08/2022 30/06/2022 \n\\| First AGM after receipt of funds \nAppendix 3h: Failure to select and imp lement prioritized /flagship projects \nParish Name of List of flagship Are the flagship How many Number of How many How many of the Name SACCO projects per projects consistent enterprises PDM of the farming enterprises SACCO \nwith the priority are commodities selected implementing \nenterprises enterprises are from the priority are commodity list \nby the LG? flagship farming \nprojects \nenterprises \nAsina Asina-Abanga Apiary No 4 4 4 1 PDM SACCO Piggery \nPoultry \nIrish potatoes \nPamitu Pamitu-Abanga Piggery No 4 4 4 0 PDM SACCO Onions \nPoultry \nTrish potatoes \nLeda-Athuma Trish potatoes No 3 3 3 1 PDM SACCO Piggery \nCoffee \nAfuda- Coffee No 6 6 6 2 Jangokoro PDM Dairy \nSACCO Irish potatoes \nOnions \nPiggery \nFish selling \n44 \n", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}, [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}]], "page": 47, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Zombo Oyeyo Oyeyo-Nyapea Piggery No \n3 DLG", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDM SACCO Irish potatoes Coffee", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Zombo Osoye Osoye-Nyapea Piggery No \n3 DLG", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDM 4SACCO Trish potatoes Coffee", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Zombo Amei Amei-Paidha Coffee No \n2 DLG PDM SACCO Piggery", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Zombo Otheko Otheko-Paidha Coffee No \n3 DLG PDM SACCO Piggery \nOnions\n9. Zombo Abira Abira West Piggery No \n4 DLG West ward-Zombo Dairy \nPDM SACCO Irish Potatoes", "metadata": {"headings": [{"headings_0": {"content": "Lacking", "page": 45, "level": 3}}, {"headings_1": {"content": "Representative NRM", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 49, "level": 3}}, {"headings_1": {"content": "Lacking", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10. Zombo Palei Palei West ward- Irish potatoes No \n6 DLG Zombo PDM Banana \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 49, "level": 3}}, {"headings_1": {"content": "Lacking", "page": 45, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nApiary Onions Soya beans", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 49, "level": 3}}, {"headings_1": {"content": "Lacking", "page": 45, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 49, "level": 3}}, {"headings_1": {"content": "Lacking", "page": 45, "level": 3}}]], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Piggery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 \nAppendix 3i: Failure to follow the stipulated loan application and approval process SN Vote Name Parish Name of SACCO \nName \nName of PRF Was the Date loan Loan Were the Were they Remarks beneficiary beneficiary was Amount loan vetted by a \nfrom the obtained \nbeneficiaries village approved selected meeting PDM \nthrough the convened by enterprise PDMIS the enterprise Jo [re groups", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}, [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}]], "page": 49, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Zombo DLG Asina Asina-Abanga PDM SACCO Onenchan Francis Yes 14/02/2023 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Zombo DLG Pamitu Pamitu-Abanga PDM Berochan Jeska Yes 11/03/2023 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not selected SACCO through PDMIS Zombo DLG Leda Leda-Athuma PDM SACCO Awekonimungu Yes 09/05/2023 400,000 No Yes \nNot selected Oliver through PDMIS Zombo DLG Afuda Afuda-Jangokoro PDM Opio Joel Yes 23/03/2023 1,000,000 \nNot selected SACCO through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}, [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}]], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Zombo DLG Oyeyo Oyeyo-Nyapea PDM Parmu Jeska Yes 10/03/2023 1,000,000 NO Yes Not selected SACCO through PDMIS\n6. Zombo DLG Osoye Osoye-Nyapea PDM Okethcwinyu Yes 06/03/2023 1,000,000 No Yes Not selected 4SACCO Stephen through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7. Zombo DLG Amei Amei-Paidha PDM SACCO Onyuti David Yes 15/03/2023 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}, [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}]], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Zombo DLG Otheko Otheko-Paidha PDM Obedgiu Richard Yes 10/03/2023 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not selected SACCO through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Zombo DLG Abira West Abira West ward-Zombo Ngabikura Jimmy Yes 08/05/2023 700,000 No PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Yes Not selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Zombo DLG Palei Palei West ward-Zombo Watango Charles Yes 07/03/2023 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not selected PDM SACCO \nthrough PDMIS \n46 \nName of SACCO \nName of PRF Loan Amount If the loan is for a farming Remark beneficiary \noperation, did the borrower \nobtain an agriculture insurance policy under the \nUganda", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}, [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}], [{"headings_0": {"content": "Piggery", "page": 49, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 49, "level": 3}}]], "page": 50, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], "page": 51, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Insurance Scheme (UAIS)? \ni, \nAsina-Abanga PDM SACCO Onenchan Francis 1,000,000 No \nUAIS not obtained", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], "page": 51, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Zombo DLG Pamitu-Abanga PDM SACCO Berochan Jeska 1,000,000 No \nUAIS not obtained\n3. Zombo DLG Leda Leda-Athuma PDM SACCO Awekonimungu Oliver 400,000 No \nUAIS not obtained 4, Zombo DLG Afuda Afuda-Jangokoro PDM Opio Joel \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], "page": 51, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1,000,000 No \nUAIS not obtained \nOyeyo-Nyapea PDM SACCO Parmu Jeska \n1,000,000 ss UAIS not obtained Zombo DLG Osoye-Nyapea PDM 4SACCO Okethcwinyu Stephen 1,000,000 \nUAIS not obtained Zombo DLG \nAmei-Paidha PDM SACCO Onyuti David \nZombo DLG \nOtheko-Paidha PDM SACCO Obedgiu Richard \n1,0000 [IN] UAIS not obtained 1000,000\\|No UAIS not obtained Zombo DLG Abira West ward-Zombo PDM Ngabikura Jimmy 700,000 No \nUAIS not obtained SACCO \nZombo DLG \nPalei West ward-Zombo PDM Watango Charles \nSACCO \n47 \n1,000,000 No UAIS not obtained \nParish Name of PRF Loan Amount as Project Status of the project \nRemark Name SACCO beneficiary Amount per household funded \nas per evidence \nSACCO provided \nrecords", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}, [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}]], "page": 51, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Asina- Onenchan 1,000,000 1,000,000 Piggery", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Onenchan Francis (Yellow Abanga Francis \nTshirt) from Asina-Abanga \nReceived 1M intended for piggery but misappropriated the money to other things. He could not show anything he used the money for \nPamitu Pamitu- Berochan Jeska 1,000,000 1,000,000 Piggery \nBerocan Jeska of Pamitu- Abanga", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}, [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 51, "level": 3}}, {"headings_1": {"content": "Piggery", "page": 49, "level": 1}}]], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Abanga", "metadata": {"headings": [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \nObtained 1M for piggery. She SACCO \nwas not at home during the time of the visit but an interview with her daughter found at home revealed that, Jeska bought three pigs and one had given birth (A picture of one of the piglets attached). They were not sure what she used the other money for. \nLeda- Awekonimungu 400,000 400,000 Piggery \nAwekonimungu Oliver of Athuma Oliver Leda-Athuma PDM \nSACCO \nObtained 400k for piggery. Used Ugx.120,000 on piggery and diverted the balance to growing crops like beans, groundnuts and cassava \nAfuda- Opio Joel 1,000,000 1,000,000 Irish \nOpio Joel of Afuda-Jangokoro", "metadata": {"headings": [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}, [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}], [{"headings_0": {"content": "Abanga", "page": 52, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 51, "level": 3}}]], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jangokoro", "metadata": {"headings": [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "growing \n48 \nPDM \nObtained 1M for Irish SACCO \ngrowing. Used 500k for Irish and Ugx.500k to rent a banana plantantion (Which wasn\u2019t the original plan) \nZombo Oyeyo Oyeyo- Parmu Jeska 1,000,000 1,000,000 Piggery \nParmu Jeska (Left) of Oyeyo- DLG Nyapea Nyapea PDM \nShe was not found at home. SACCO \nBut the neighbour confirmed that she bought five piglets and one died. We met her in the trading centre and also confirmed that she had bought five piglets and was in the process of constructing a", "metadata": {"headings": [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}, [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}], [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}], [{"headings_0": {"content": "Jangokoro", "page": 52, "level": 3}}, {"headings_1": {"content": "Abanga", "page": 52, "level": 3}}]], "page": 52, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sty.", "metadata": {"headings": [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}], "page": 53, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Zombo Osoye Osoye- Okethcwinyu 1,000,000 1,000,000 Coffee \nOkethcwinyu Stephen of DLG Nyapea Stephen growing Osoye-Nyapea PDM \nObtained 1M to grow coffee. 4SACCO \nCoffee planted in March and growing well. Good progress seen. \nA Zombo Amei Amei- Onyuti David 1,000,000 1,000,000 Coffee \nOnyuti David from Amei- DLG Paidha growing Paidha PDM SACCO. PDM \nReceived 1M meant for coffee SACCO \ngrowing but did not do anything with the money. Absolutely nothing to show for it.", "metadata": {"headings": [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}, [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}]], "page": 53, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Zombo Otheko Otheko- Obedgiu 1,000,000 1,000,000 \nObedgiu Richard of Otheko- DLG Paidha Richard Paidha PDM \nReceived 1M intended for SACCO \npiggery. He used the money to marry a second wife (Also in picture) and used part of", "metadata": {"headings": [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}], "page": 53, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "sty.", "page": 53, "level": 3}}, {"headings_1": {"content": "Jangokoro", "page": 52, "level": 3}}], "page": 53, "document_name": "Zombo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file