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-{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL \\_ \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF THE ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE YEAR ENDED 30\"! JUNE 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OR Tay May", "metadata": {"headings": [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], "page": 1, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cek,  \nea \nOFFICE OF THE AUDITOR GENERAL \nTABLE OF CONTENTS \nTABLE OF CONTENTS ss ssckczace \nii coms cons coca caine nia a ara nn aa een En Keen Cane Re ROMER \nAS \niv re a cn St \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE ....ceeceeeeees 1 \nALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT: PROJECT (ARSDP) \u2018(IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE YEAR ENDED 30 JUNE 20223 .......::ssseessseeeeeeeeees 1 \nKINN a 1 aan ass en nn a nn men nn ana an ana ne an cn Ralls CE EEE a NAD TR sa Ma Ha \nee \n1 ER EEE \nkey Audit Matters \n4 as anne am ann uns nennen mn wean anna Kean OR Lens mann an non anna una ran nn nun \n1.0 Project Implementation 1 css axes wane cee ccm mene onan cans na ea a an namen \n\u00fcther INTER 8 a LE a a a \nManagement Responsibility for the Financial Statements.....ussessnnnnsenennennnnonnnnnnennnnnnnnnnnnnenn 8 Auditor\u2019s Responsibilities for the Audit of the Financial Statements...usnsessennssennnennenennnnnnnnnn 8 \nOther Reporting Respenslbilifiesasaus \n9 scan ans uam ann eu anna mann nun une wann nn u nn anne aan \nReport on the Audit of Compliance with Legislation  \n10 ;.... uns u ann ann nun anan une nenn anne non vun ew \nREPORT OF THE AUDITOR GENERAL ON STATEMENT OF INCOME AND EXPENDITURE OF ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN \nAGREEMENT CR 54060 \u2014 UG) IMPLEMENTED BY UGANDA NATIONAL ROADS AUTHORITY \nFOR. THE FINANCIAL YEAR ENDED 30TH JUNE 20233 \n11 sis sxnsicasnnws sae cums neon teen sine x cise spines wise \nOAT ee 11 eee eee ere eee wer ree me EEE \nProject Management\u2019s responsibility for the statement of Income and expenditure............ 11 Auditor\u2019s responsibility sscssussusaucesessessussussussussatessssussussassutesnteererestustatesinsatsassusienneasesevesss 1 \nREPORT OF THE AUDITOR GENERAL ON THE SPECIAL ACCOUNT OPERATIONS OF THE \nALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 - UG) FOR THE YEAR ENDED 30\"\" JUNE 2023  \n12 .....ecnnennennnnneneneennn", "metadata": {"headings": [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}, [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}]], "page": 1, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EINS", "metadata": {"headings": [{"headings_0": {"content": "EINS", "page": 2, "level": 2}}, {"headings_1": {"content": "OR Tay May", "page": 1, "level": 4}}], "page": 2, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12 sciseccninninnesan ainsitins nine is antnsineccemicasnn as Shin RN RICE 8 GT NNN CANT ans RI NTN AS", "metadata": {"headings": [{"headings_0": {"content": "EINS", "page": 2, "level": 2}}, {"headings_1": {"content": "OR Tay May", "page": 1, "level": 4}}], "page": 2, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 3, "level": 2}}, {"headings_1": {"content": "EINS", "page": 2, "level": 2}}], "page": 3, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Status of implementation of Project Component Activities \nLIST ACRONYMS ARSDP  \nFY \nMOFPED PSST", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 3, "level": 2}}, {"headings_1": {"content": "EINS", "page": 2, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 3, "level": 2}}, {"headings_1": {"content": "EINS", "page": 2, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 3, "level": 2}}, {"headings_1": {"content": "EINS", "page": 2, "level": 2}}]], "page": 3, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UNRA NationalRoadFund", "metadata": {"headings": [{"headings_0": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 3, "level": 2}}], "page": 4, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE YEAR ENDED 30\u2122 JUNE 20223 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 3, "level": 2}}, [{"headings_0": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 3, "level": 2}}]], "page": 5, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], "page": 5, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG), which comprise the Statement of Financial Position as at 30\" June 20223, Statement of Income and Expenditure and Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, which have been prepared on the basis of the accounting policies set out under Note 9.1 (b) to the financial statements. \nIn my opinion, the accompanying Financial Statements of the Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG), for the year 30\" June 2023 are prepared in all material respects, in accordance with the basis of Accounting described under Note 9.1 of the financial statements, and in conformity with the terms of the Financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}]], "page": 5, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion I conducted my audit in accordance with the 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 Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants, together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these 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. Key Audit Matters Key audit matters are those matters that, in my professional judgment, were the most significant 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. I have determined the matter described below to be key audit matters communicated in my report. I undertook procedures to confirm if the project was implemented as expected. Based on the procedures undertaken I observed the following; Del Overall Project Performance The Albertine Regional Sustainable Development Project (ARSDP) is implemented by Uganda National Roads Authority. The project is funded by a loan of SDR 94,600,000 from International Development Association. The development project objective was to improve regional and local access to infrastructure, markets and skills development in the Albertine region. The specific objective of the project was the upgrade of approximately 100 kilometres from Kyenjojo to Kabwoya of unpaved gravel Kyenjojo \u2014 Kigumba road to a paved class 11 (Bitumen) standard. The project component (UNRA) involving civil works commenced on 5\" April, 2016 and project closed on 31% December 2022. I undertook procedures to confirm if the project was implemented as expected. Based on the procedures undertaken I observed the following; 1.1.1 Failure to exit the Public Investment Plan (PIP) Paragraph 4.1 of the Project Development Committee Guidelines 2016 requires that the Development Committee shall undertake an annual review of all on-going projects in the Public Investment Plan in order to; assess the", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}]], "page": 5, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table I: Status of implementation of Project Component Activities", "metadata": {"headings": [{"headings_0": {"content": "Table I: Status of implementation of Project Component Activities", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 1}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activi Contractor Amount Status Response 1.0 Civil Works  \n1.1 Civil Works for M/s Shengli UGX.189,803,292,228 Works Completed  \nthe Upgrading Engineering  \nand handed over", "metadata": {"headings": [{"headings_0": {"content": "Table I: Status of implementation of Project Component Activities", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 1}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a abi Construction", "metadata": {"headings": [{"headings_0": {"content": "a abi Construction", "page": 7, "level": 2}}, {"headings_1": {"content": "Table I: Status of implementation of Project Component Activities", "page": 7, "level": 3}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to UNRA. abwoya Roa (Group) Co.  \n(100km) from  \nLtd.  \nof  \nGravel  \nto  \nPaved", "metadata": {"headings": [{"headings_0": {"content": "a abi Construction", "page": 7, "level": 2}}, {"headings_1": {"content": "Table I: Status of implementation of Project Component Activities", "page": 7, "level": 3}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shengli", "metadata": {"headings": [{"headings_0": {"content": "Shengli", "page": 7, "level": 3}}, {"headings_1": {"content": "a abi Construction", "page": 7, "level": 2}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Bitumen) Oilfield,  \nStandard and China  \n3Km of town  \nroads  \n1.2 Additional 8Kkm M/s Shengli UGX.24,760,697,018 Works Completed There was Town Roads Engineering  \nand handed over exhaustion of Construction to UNRA. disbursed (Group) Co.  \nThere are funds, late Ltd. of Shengli outstanding submission of Oilfield, China  \npayable of UGX.15, payment 262,348,650 and certificates and USD.3, 606,697.62 the remaining Yet to be paid by  \nallocation were \\| UNRA. not disbursed to  \nUNRA instead  \nit serviced the whole project (component: 1, 2 and 3).", "metadata": {"headings": [{"headings_0": {"content": "Shengli", "page": 7, "level": 3}}, {"headings_1": {"content": "a abi Construction", "page": 7, "level": 2}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Exchange", "metadata": {"headings": [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "losses led to this  \noutstanding. \n: Services Associates \n2.2 Direct \nComptran Procurement for Engineering Supervision of and Planning 8Km Town Road Associates \navailed to UNRA.  \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}, [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}], [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}], [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}], [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}]], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completion", "metadata": {"headings": [{"headings_0": {"content": "completion", "page": 8, "level": 3}}, {"headings_1": {"content": "Exchange", "page": 7, "level": 3}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Outstanding report. To date USD 565,086 payable of USD no response. 98,036 yet to be  \npaid by UNRA. The outstanding Works \\\\ payable was (additional due late works) conclusion of the  \nprocurement of the Addenda and eventual invoicing. \nUNRA  \nis holding the outstanding payment until when \nthe consultant", "metadata": {"headings": [{"headings_0": {"content": "completion", "page": 8, "level": 3}}, {"headings_1": {"content": "Exchange", "page": 7, "level": 3}}, [{"headings_0": {"content": "completion", "page": 8, "level": 3}}, {"headings_1": {"content": "Exchange", "page": 7, "level": 3}}], [{"headings_0": {"content": "completion", "page": 8, "level": 3}}, {"headings_1": {"content": "Exchange", "page": 7, "level": 3}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complies.", "metadata": {"headings": [{"headings_0": {"content": "complies.", "page": 8, "level": 2}}, {"headings_1": {"content": "completion", "page": 8, "level": 3}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UNRA asked for an extension of time \nfrom MoFPED for one \nyear ending  \nFinancial Year June 2024 to have outstanding obligation settled.  \n3.0 HIV/AIDS M/S UGX.489,738,728.00 100%  \nAwareness and Community", "metadata": {"headings": [{"headings_0": {"content": "complies.", "page": 8, "level": 2}}, {"headings_1": {"content": "completion", "page": 8, "level": 3}}, [{"headings_0": {"content": "complies.", "page": 8, "level": 2}}, {"headings_1": {"content": "completion", "page": 8, "level": 3}}], [{"headings_0": {"content": "complies.", "page": 8, "level": 2}}, {"headings_1": {"content": "completion", "page": 8, "level": 3}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 8, "level": 2}}, {"headings_1": {"content": "complies.", "page": 8, "level": 2}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prevention \nHealth Services \nPromotion Consultants", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 8, "level": 2}}, {"headings_1": {"content": "complies.", "page": 8, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 8, "level": 2}}, {"headings_1": {"content": "complies.", "page": 8, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 8, "level": 2}}, {"headings_1": {"content": "complies.", "page": 8, "level": 2}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(COHEPCO),", "metadata": {"headings": [{"headings_0": {"content": "(COHEPCO),", "page": 8, "level": 2}}, {"headings_1": {"content": "implemented", "page": 8, "level": 2}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A  \n4.0 Gender-Based BRAC Uganda UGX. \n100% Late conclusion Violence/Violen 2,058,831,335.00 implemented with of the", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}, [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Against", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "an outstanding procurement of Child \npayment of the Addenda \n5.0 End of project Esteem UGX.266,000,000 100%", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}, [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}], [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], "page": 9, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Evaluation and International  \nimplemented but conclusion of preparation of Consultants  \nnot yet paid procurement project closure  \nfor component report  \n2 and eventual \ninvoicing. \nUNRA asked for \nan extension of time from MoFPED for \none  \nyear ending  \nFinancial Year June 2024 to have outstanding obligation settled.  \n6.0 Beneficiary Gard UGX.199,390,000 100% Delayed satisfaction Development  \nimplemented but conclusion of survey Solutions not yet paid. procurement Limited for component 2 and eventual \ninvoicing. \nUNRA asked for an extension of time from MoFPED for \none  \nyear ending  \nFinancial Year June 2024 to have outstanding obligations \n7.0 Compensation Government of Project of Uganda Affected Persons \nsettled. UGX.28,848,225,10 193 PAPs with a UNRA asked for value  \nof an extension of UGX.2,381,684,640 time from are yet to be paid. MoFPED for \none  \nyear ending  \nFinancial Year \nJune 2024 to \n1.1.3 Disbursement performance  \nI compared the total cumulative disbursements of project funds as at 30\" June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as per the project financing agreement as shown in the table below; \nTable 2: Summary of funding  \nDetails Expected total Actual Undisbursed Remarks disbursement as disbursement as funds (USD)  \nper financing \nat 30% June 2023 agreement", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}, [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}]], "page": 9, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(USD)", "metadata": {"headings": [{"headings_0": {"content": "(USD)", "page": 10, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}], "page": 10, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "USD  \nDonor funds 75,890,000 68,104,000 7,786,000 The project utilized the donor funds of USD 68,104,000 that were made available. However, \nthe undisbursed of USD 7,786,000 was for foreign exchange losses over the project lifetime which  \nwas aggravated by the delayed utilization of the available project funds arising from delayed completion of civil works.  \ni  \nCounterpart 6,890,000 4,630,000 2,260,000 Management funding \nindicated that the Undisbursed funds of (USD) 2,260,000 will be used to settle outstanding", "metadata": {"headings": [{"headings_0": {"content": "(USD)", "page": 10, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}, [{"headings_0": {"content": "(USD)", "page": 10, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}], [{"headings_0": {"content": "(USD)", "page": 10, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}]], "page": 10, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payments.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], "page": 10, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 82,780,000 72,734,000 10,046,000 \nThe undisbursed funds resulted into project outstanding commitments which remained unpaid at the financial year end. \nThe Accounting officer explained that during project restructuring, UNRA\u2019s loan amount was reduced to USD 75,890,000 from USD 95 million with the expectation that the \nLosses to be incurred had been excluded in the restructured \n1.2  \nPerformance of the budget for the year \n1.2.1 Lack of an Annual project Budget and Workplan for the financial year", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}, [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}]], "page": 10, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 11, "level": 3}}, {"headings_1": {"content": "payments.", "page": 10, "level": 2}}], "page": 11, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of financial statements revealed that the project had UGX.49,054,325,373 available for spending for the financial year 2022/2023 however, no project work plan/budget was provided for audit. \nIn the circumstances, I could not assess the annual budget performance of the project. Similarly, lack of activity work plans and budgets undermines monitoring and evaluation of the project. \nThe Accounting Officer explained that the project was already in the exit phase after the end of Defects Notification Period. Therefore, the previous work plan was largely maintained with only project end activities that came in through MOUs which by that time was not yet concluded.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 11, "level": 3}}, {"headings_1": {"content": "payments.", "page": 10, "level": 2}}, [{"headings_0": {"content": "2022/2023", "page": 11, "level": 3}}, {"headings_1": {"content": "payments.", "page": 10, "level": 2}}], [{"headings_0": {"content": "2022/2023", "page": 11, "level": 3}}, {"headings_1": {"content": "payments.", "page": 10, "level": 2}}]], "page": 11, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], "page": 11, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer of UNRA to always prepare project budgets/work plans clearly showing the planned activities and their related budget provisions. 1.2.2 Absorption of funds Out of the total available funds of UGX.49,054,325,373 (Received 2,449,810,267 + opening Balance 46,604,515,106), UGX.49,054,240,373 (Total expenditure UGX. 48,886,444,701 + 167,795,672 forex loss) was spent resulting into 100% absorption and over absorption of UGX.85,000. 1.3 Lack of Project Completion Report (Accounts) Best practice requires that at the completion of the project, the Project Manager prepares a comprehensive project completion report showing all the project activities carried out and the status of the project completion. A review of last performance certificate dated 27\" December, 2022 and taking over certificate dated November 1% 2022 and a discussion with management confirmed that the project was completed and handed over. Through discussion with the management, I noted that there was no project completion report prepared. Other Information Management is responsible for the other information. The other information comprises the Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Management Responsibility for the Financial Statements The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. In preparing the financial statements, Management is responsible for assessing the project's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the and using the Project", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}]], "page": 11, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the Audit of the Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nEvaluate the appropriateness of accounting policies used and the reasonableness of \u00b0 \naccounting estimates and related disclosures made by Management. \nConclude on the appropriateness of management\u2019s use of the going concern basis of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}]], "page": 12, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) to fail to deliver its mandate. Evaluate the overall presentation, structure and content of the financial statements, \u00b0 including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide Management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with Management, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, Report on the Audit of Compliance with Legislation In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. There were no material compliance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}]], "page": 13, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cCol", "metadata": {"headings": [{"headings_0": {"content": "\u201cCol", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 14, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27\" December, 2023.", "metadata": {"headings": [{"headings_0": {"content": "27\" December, 2023.", "page": 14, "level": 5}}, {"headings_1": {"content": "\u201cCol", "page": 14, "level": 2}}], "page": 14, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nREPORT OF THE AUDITOR GENERAL ON STATEMENT OF INCOME AND EXPENDITURE OF ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) IMPLEMENTED BY UGANDA NATIONAL ROADS AUTHORITY FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "27\" December, 2023.", "page": 14, "level": 5}}, {"headings_1": {"content": "\u201cCol", "page": 14, "level": 2}}, [{"headings_0": {"content": "27\" December, 2023.", "page": 14, "level": 5}}, {"headings_1": {"content": "\u201cCol", "page": 14, "level": 2}}]], "page": 14, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "27\" December, 2023.", "page": 14, "level": 5}}], "page": 15, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the Statements of Income and Expenditure for Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) for the year ended 30\" June, 2023. \nIn my opinion, the expenditures reimbursed on the basis of Statement of Receipt and Expenditure are eligible to Bank financing and Generally Accepted Accounting Principles, and the expenditures have been properly reflected on the Periodic Financial Statements of Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) for the year ended 30\" June, 2023. \nProject\\_ Management's responsibility for the statement of Income and", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "27\" December, 2023.", "page": 14, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "27\" December, 2023.", "page": 14, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "27\" December, 2023.", "page": 14, "level": 5}}]], "page": 15, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}], "page": 15, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UNRA is responsible for the preparation and fair presentation of the Statement of Income and Expendituret in accordance with the requirements of IDA and the project agreement. This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatements, whether due to fraud and error; selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. \nAuditor\u2019s responsibility  \nMy responsibility is to express an opinion on the Statements of Income and Expenditure based on my audit. I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs) and the requirements of IDA. The standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Statement of Receipts and Payments are free from material misstatements. \nI believe that the audit evidence I have obtained provides a reasonable basis for my opinion. \nREPORT OF THE AUDITOR GENERAL ON THE SPECIAL ACCOUNT OPERATIONS OF THE ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE YEAR ENDED 30\u00b0! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}, [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}]], "page": 15, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}], "page": 16, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the Special Account Statement of the Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) for the year ended 30\" June 2023. \nIn my opinion, Project Management complied in all material respects, with IDA rules and procedures and the Special Account Statement for Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) presents fairly in all material respects, the accounts transactions and the closing balances as at 30\" June 2023. \nManagement Responsibility for the Special Account Statement  \nProject management is responsible for the preparation of the special account statement and their fair presentation in accordance with the requirements for the Government of Uganda regulations, and loan (IDA) guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the special account statement that is free from material misrepresentation, whether due to fraud or error and selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. \nAuditor\u2019s Responsibility  \nMy responsibility is to express an opinion on the designated account statements based on my audit. I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) and the IDA guidelines on auditing. Those standards and the financing guidelines require that I plan and perform the audit to obtain reasonable assurance about whether the special account statement is free from material misstatement. \nI believe that the audit evidence I have obtained provides a reasonable basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}]], "page": 16, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zZ ORTEHyar COpy", "metadata": {"headings": [{"headings_0": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 1}}], "page": 16, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F. S. \nREPORT OF THE AUDITOR GENERAL ON THE INTERNAL CONTROLS OF ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 1}}, [{"headings_0": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 1}}]], "page": 16, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], "page": 17, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) for the year ended 30th June, 2023 and reviewed the internal control procedures relevant to generation of accounting information presented in the financial statements, and those relevant to control over project finances and the safeguard of its assets. I obtained all the information and explanation I considered necessary for the audit. \nIn my opinion, Project Management maintained an adequate internal control system for the preparation of reliable financial statements, control over finances and safeguard of the projects assets during the year ended 30th June 2023. \nManagement Responsibility  \nManagement is responsible for establishing and maintaining an internal contro! structure. In fulfilling this responsibility, estimates and judgment are required to assess the expected benefits and related costs of internal control structure policies and procedures. \nAuditor's Responsibility  \nMy examination was made in accordance with ISSAIs and accordingly included such tests of the accounting records, verification of assets and liabilities and such other auditing procedures I considered necessary in the circumstances. \nFor the purpose of this report, I have classified the significant internal control structure policies and procedures in the following categories: -  \nControl over preparation of withdrawal applications for funds from the project account  \no  \noe Bank and cash purchases and payments,  \noe Monitoring, evaluation and reporting. \nFor all the internal control structure categories listed above, I obtained an understanding of the design of the relevant policies and procedures and whether they have been placed in operation and I assessed control risk. \n-  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}]], "page": 17, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 18, "level": 5}}, {"headings_1": {"content": "Opinion", "page": 17, "level": 2}}], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Status of implementation of Project Component Activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activi Contractor Amount Status Response \nCivil Works for the Upgrading of Kyenjojo- M/s Shengli Engineering Kabwoya Road (100km) from Gravel to Paved Construction (Group) Co. Ltd. (Bitumen) Standard and 3Km of town roads  \nof Shengli Oilfield, China \nCivil Works UGX.189,803,292,228 Works Completed and handed over to UNRA. \nAdditional 8Km Town Roads  \nM/s Shengli Engineering UGX.24,760,697,018 Works Completed and Construction (Group) Co. Ltd. of  \nhanded over to UNRA. Shengli Oilfield, China \nUGX.214,563,989,426 Outstanding payable of Exhaustion of disbursed funds, UGX.15,262,348,650 and late submission of payment USD.3,606,697.62 Yet to certificates and the remaining be paid by UNRA  \nallocation were not disbursed to UNRA instead it serviced the whole project(component 1,2,3) \nDesign Review and Construction Supervision Comptran Engineering and Services  \nPlanning Associates \nDirect Procurement for Supervision of 8Km Town Comptran Engineering and \nDesign Review and Construction Supervision \nexchange losses led to this", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}, [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}]], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outstanding.", "metadata": {"headings": [{"headings_0": {"content": "outstanding.", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "USD 4,592,805 Supervision works Consultant written to in completed. Closure February.2023 to produce the report not yet availed to completion report. To date no UNRA  \nresponse.  \nUSD 565,086 Supervision works  \nRoad Works Planning Associates completed. Closure  \nreport not yet availed to  \nUNRA.  \nUSD 5,157,891 Outstanding payable of Late conclusion of the USD 98,036 yet to be procurement of the Addenda paid by UNRA.  \nand eventual invoicing. \nUNRA is holding this outstanding until when the consultant complies. \n14", "metadata": {"headings": [{"headings_0": {"content": "outstanding.", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, [{"headings_0": {"content": "outstanding.", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}], [{"headings_0": {"content": "outstanding.", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}]], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}

reports/Chunks/Buhweju District Local Government Report of the Auditor General,2023.chunks.json

@@ -1 +0,0 @@
-{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [[]], "page": 1, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 1, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere:", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}]], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 MoLG", "metadata": {"headings": [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Local Government a  \nNational Audit Act", "metadata": {"headings": [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE een", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\\_ Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Program Budgeting System  \nPayroll Consults Africa  \nIPDP\u2019MS Payroll Deduction Management System Procurement & Disposal Unit  \nPFMA  \nPublic Finance Management Act  \nPFMR Public Finance Management Regulations PPDA  \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury  \nTSA Treasury Single Account  \nTSSA  \nTreasury Sub Single Account  \nUBA  \nUganda Banker's Association  \nUCF  \nUganda Consolidated Fund  \nUCLA  \nUganda Consumer and Lender\u2019s Association  \nUganda Intergovernmental Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \noe ee  \nre: ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023. \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Buhweju 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 Buhweju 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": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}]], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nT 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 Buhweju District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the district had a budget of UGX 27,197,028,272 out of which UGX 25,242,422,565 was warranted as shown below; \nDetails  \nBudget UGX Warrants UGX % funding Recurrent (Wage) 14,218,262,688 14,218,262,682 Recurrent (Nonwage) 5,379,149,900 3,323,967,737 Development 7,599,615,684 7,700,192,146 Total 27,197,028,272 25,242,422,565 \nOut of the total warrants of UGX.25,242,422,565, I reviewed expenditure on activities/outputs worth UGX.25,191,601,202 (99%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}]], "page": 4, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 5, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Pr", "metadata": {"headings": [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Programme Approved budget Warrants % =  \nfunding Agro- Industrialization 1,684,842,365 1,684,842,365 100 Tourism Development 0 0 0 \n.No\\_\\| Observation Recommendation Ze en aa 7  \nPublic Sector 2,048,733,950 2,034,518,131  \nTransformation \nCommunity Mobilization 320,839,410 198,625,193 and Mind-set \nGovernance and Security 1,132,656,746 1,082,518,231 96 Development Plan 392,744,620 383,570,190 98 Implementation  \nTotal 27,197,028,272 25,242,422,565 93 \nThe Accounting Officer did not comment on the performance.  \n1.3 Utilization of Warrants  \nOut of the total warrants of UGX 25,242,422,565 availed during the year, UGX I  \nadvised the 22,817,747,807 was utilized by the entity resulting in un-utilized warrants of Accounting officer to UGX 2,424,674,758 representing utilization of 90% as shown in the table expedite the process below;  \nof terminating the contract for upgrade Programme Warrants Utilised % of Bitsya HCII to warrants utilisation accelerate the Agro- Industrialization 1,684,842,365 1,518,094,811 \ncompletion of this Tourism Development 0 \nproject in FY Natural Resources, 966,166,535 947,522,623 2023/2024. Environment \nPrivate Sector 65,510,634 33,208,526 Development \nI further advised the Integrated Transport 637,833,672 589,630,034 \nAccounting Officer to ensure that all Infrastructure  \nInstitutional Coordination 0 0 warranted funds are utllised a Digital Transformation 0 0  \nwith the approved Human Capital - 18,188,837,614 16,129,666,833", "metadata": {"headings": [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}, [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}]], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], "page": 7, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development  \nPublic Sector 2,034,518,131 2,034,516,326 Transformation  \n\\| Community Mobilization 198,625,193 168,740,073 85 and Mindset \nGovernance and Security 1,082,518,231 1,045,760,704 Development Plan 383,570,190 350,607,877 Implementation  \nTotal 25,242,422,565 22,817,747,80 7 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nNo Programme Warrants not Activities affected by Reason for the Utilized the under utilization underutilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}]], "page": 7, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 5}}, {"headings_1": {"content": "budget.", "page": 7, "level": 1}}], "page": 8, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Delayed", "metadata": {"headings": [{"headings_0": {"content": "| Delayed", "page": 10, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 5}}], "page": 10, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "were on", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], "page": 11, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the Buhweju District payroll by June  \nservice, the 2023, 1,013 (97%) appeared for the validation exercise and presented all  \nAccounting  \nthe pre-requisite documents to confirm their existence and regularity of  \nOfficer should recruitment.  \ninitiate a process of transfer of salary payment b) A total of 27 (3%) employees on the payroll did not appear for the \nto their new duty validation and were categorised as follows; \nstations.  \ne To always liaise i.  \n13 employees who did not appear for the headcount were accounted \nwith the relevant for by the Accounting Officer as being away for genuine reasons \nstakeholders to \nand ensure that The Accounting Officer explained the following;  \nemployee  \nrecords are duly e The records shown above have been accurately captured. \nupdated and brought to the No amount was paid as salary for the employees in question \nattention of the e  \nMinistry of Public after their exit from the District and therefore no financial  \nService within a loss was caused to Government.  \nspecified timeline for appropriate \u00ab Some of the verified individuals not on the District's payroll  \naction.  \nwere new recruits who had recently been appointed and  \nothers could not access because of a system issue.", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}, [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}]], "page": 11, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details  \nI advised the Accounting Officer to A total of 94 employees on the payroll had inconsistencies in their dates of birth,  \nengage the affected captured in the payroll and data captured by NIRA on the National IDs. The staff and ensure that information is critical in the identification of an individual. See appendix 5.  \nemployee records are duly updated and Inconsistent information undermines the integrity of the district\u2019s records and brought to the may complicate the employee service history and retirement procedures. Where attention of the the errors in dates of birth increase the length of service, it may lead to the Ministry of Public irregular extension of employee service.  \nService within a specified timeline for The Accounting Officer explained that this was a result of inconsistent in data  \nappropriate action. captured on the Human resource systems like legacy and were transferred to  \nthe current system IPPS with wrong date of Births. This will be handled on a  \none-on-one basis as the officers provide the necessary documentation for  \nchange of date of birth as required by ministry of public service.", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], "page": 12, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Eindin", "metadata": {"headings": [{"headings_0": {"content": "Eindin", "page": 12, "level": 5}}, {"headings_1": {"content": "were on", "page": 11, "level": 3}}], "page": 12, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate, and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nBuhweju District budgeted and received UGX 595,040,213 (100%) for the financial year 2022/23 and all funds were spent by the district. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Category", "metadata": {"headings": [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activity Planned Actual quantity quantity  \n1 Rural Water and Sanitation Sub-Grant (traditional Mr  \n1  \ncomponent)  \n2 Piped Water Sub-Grant (UgIFT component) 1 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}, [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \nThe water sources were fairly distributed, there .was a.fixed asset register for o \nall water sources, and proof of ownership for the land where the sources were constructed.  \nAll boreholes fitted with hand pumps had a minimum yield of 500litres/hour.  \no \n\u00b0 The District used only stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes  \nAll the program funds received during the year were spent in line with the \u00b0 \ndistrict strategic goals.  \n\u00b0 The on-going UGFIT projects (Construction of Kajumbura GFS) had been provided with water sources that were accessible by the local community. There was Fairness in the distribution of projects.  \n\u00b0 \nA review of payment vouchers revealed that expenditure was unaccounted for \u00b0 \nby close of the financial year.  \n4.1.2 Areas of Improvement  \nI noted the following areas where the district needs improvement; \n4.1.2.1 Regularity of the Procurement Process  \n4.1.2.2 Timeliness of procurements  \nPara. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 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\u00b0 of October. \nMy review of procurement files revealed that no advert was published by 30\" June 2022 as the guidelines prescribe. The advert for construction of 7 public rain water harvesting tanks was placed on 29/12/2022 and the contract signed on 15/3/2023. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], "page": 15, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer did not comment on this matter. \nRecommendation \nI advised the Accounting Officer to always plan procurements and implement projects in time for quick service delivery. \n4.1.2.3 Preparation and submission of quarterly reports 4.1.2.4 Submission of quarterly reports \nNo Details Deadline Actual date of Comment submission  \nsubmission \n1 Quarter One 10\" October, 2022 14/10/2022  \n2 \\_ Two 10\" January, 2023 9/1/2023 i 3", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}]], "page": 15, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter Three 10\" April, 2023 11//4/2023 4", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter Four 10% July, 2023", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/7/2023", "metadata": {"headings": [{"headings_0": {"content": "13/7/2023", "page": 16, "level": 5}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju 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", "metadata": {"headings": [{"headings_0": {"content": "13/7/2023", "page": 16, "level": 5}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the anomaly and promised that improvement and timely submission would be made. \nRecommendation  \nI advised the Accounting Officer to ensure that these reports are submitted in their required timelines. \n4.2  \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBuhweju District budgeted and received UGX 5,918,563,618(100%) to implement the programme. The following activities were undertaken; \nSN Activity  \nPlanned Actual quantity quantity  \n1 construction of Engaju and Ndibarema\\_ seed 1  \n1  \nsecondary schools in Engaju sub county and Nsiika  \n2 Upgrade of Bitsya Health center ii to HC iii 1  \n1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and \n4.2.2 Areas of Improvement district  \nI noted the following areas where the  \nneeds improvement. \n4.2.2.1 Funding and Absorption \nOut of the approved budget of UGX 5,918,563,618, the district received 100% funding Out of the received funds, UGX 4,187,422,593 (71%) was spent, thus . \nleaving UGX 1,731,141,025 unutilized. Details are in the table below; \nDetails beet \\| \\| Funds Warrants/ Expenditure Unspent %age of released Release (UGX) funds UGX) : (UGX absorbed Capital 5,918,563,618 918,563,618 5,918,563,618 4,187,422,593 \\|1,731,141,025 71% development \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of buildings at Engaju and Ndibarema seed school. e Construction of buildings at Bitsya Health Center II. \nAs a result, education and health services were delayed for access by the intended", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}, [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}]], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "quality.", "page": 16, "level": 2}}], "page": 17, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "absorption", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment  \nfile)  \nB Cc D= (B-C) (D/B)\\*100 Quarter one  \n-  \n- 65,516,698  \n65,516,698  \nQuarter two  \n=  \n98,275,049 131,033,395 131,033,395 Quarter three", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 100 98,275,049 - 12,047,000 12,047,000 Quarter Four - 100\n- 95,062,416 95,062,416 Total \\| 54 196,550,098 196,550,093 107,109,416 89,440,677", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \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 \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}, [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}]], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 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": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 21, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 22, "level": 1}}, {"headings_1": {"content": "absorption", "page": 20, "level": 1}}], "page": 22, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "resolutions.", "metadata": {"headings": [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], "page": 24, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Executive Committee shall be the decision-making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \nThe Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach 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 reviewed the existence and functionality of the PDM governance structures at the \n1  \nBuhweju..District constituted a District Road committee on 8/7/2021 under", "metadata": {"headings": [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}, [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}]], "page": 24, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Minute 03/08/2021.", "metadata": {"headings": [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], "page": 25, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish  \nThe PDCs were fully constituted as per I advised the Accounting Development \nthe guideline. However, I could not officer to enhance monitoring Committees (PDC) ascertain whether the positions on the PDC activities to foster occupied by the members were in line compliance with the PDM with the guidance for example LC II as  \nChairman, Parish Chief as Secretary, \nguidance. - Chairperson for women, youth people  \nwith disabilities, ruling party and  \nopinion leader as members of the committee. \nThe PDC were holding quarterly meetings \nThe PDCs are facilitated with UGX 250,000 per quarter and they sit once and monitor once as per the guidelines evidenced by minutes and accountabilities. \n5.3.2 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, 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OqWEIOA", "metadata": {"headings": [{"headings_0": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, {"headings_1": {"content": "0598S 0}", "page": 28, "level": 3}}, [{"headings_0": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, {"headings_1": {"content": "0598S 0}", "page": 28, "level": 3}}]], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UYoL \u201e67", "metadata": {"headings": [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nAppendices  \nAppendix 1 Performance of Local Revenue \nSource Approved Actual Variance Reasons for under/over collection \nbudget  \nCollections \nTax Revenues \nLocal Services Tax  \n59,697,000  \n57,625,000 2,072,000 some of the employees retired at the beginning of the financial year \nLand fees 560,000 560,000 No response \nBusiness Licenses  \n12,607,500 11,186,500 1,421,000 some businesses closed \nOther tax revenues  \nNo response \nNon-Tax Revenues \nOther Property income - = No response - \n4. \nDividends - - - No response \n\\| Rent \nOther property income (disposal of assets) \nSale of goods and services Administrative fees and licenses \nCourt fines and Penalties Other fines and Penalties Miscellaneous Revenue \not \nTotal Revenue \n30,000,000  \n7,620,000 22,380,000 We no longer receive rent from court. They stopped renting our buildings. \nNo response No response No response No response No response \n52,335,500  \n29,266,280 23,069,220 some sources like Birth certificates, Registration of CBS, Nursery Beds among others did \n155,200,000 106,257,780 48,942,220 \n26 \nnot attract numbers as expected.", "metadata": {"headings": [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": 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\u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}]], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ZZ", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], "page": 29, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "birth  \n869977 01/12/1969 28/12/1969 1 Variance in date of birth  \n563117 24/08/1971 24/08/1972 12 Variance in date of birth  \n869978 01/06/1970 06/05/1974 48 Variance in date of birth  \n848093 16/02/1974 16/09/1974 7 Variance in date of \\| birth  \n412293 07/12/1975 12/07/1975 5 Variance in date of birth  \n414254 22/06/1973 22/06/1975 24 Variance in date of birth  \n412243 20/12/1977 20/11/1977 1 Variance in date of birth  \n412555 15/10/1979 15/10/1977 24 Variance in date of birth  \n412310 06/12/1978 12/06/1978 6 Variance in date of birth \\| 412926 10/10/1978 10/10/1979 12 Variance in date of birth  \n412842 08/10/1982 11/10/1981 12 Variance in date of \n29", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}]], "page": 32, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 2 birth Immaculate Kekimuri  \n412932 24/02/1980 24/02/1981  \nVariance in date of", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n412597 01/01/1980 \"\\| 01/01/1981 12 az in date of 15 Rebeccah Komwaka \n848950 06/03/1984 15/04/1982 123 Variance in date of 16 Phoebe Ahisibwe \n412860 13/03/1983 \\| 13/03/1982 12 Variance in date of 17 Alice Atuhairwe \n18 Rwampakani Tukundane Editah \\| \n\\+ \\| variance 412836 12/06/1984 12/06/1983 12 in date of \n19 ee Najuna \n845920 19/07/1985 19/07/1983 24 ome in date = \nbirth  \n20 Jackline Komujuni  \n412693 10/11/1982 25/10/1983 12 Variance in date of \n21 \\| Scovia Tumushabe \n961663 18/12/1983 18/12/1984 12 aan in date of", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 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the Auditor General,2023", "type": "paragraph"}}, {"content": "55 Evas Nabireeba", "metadata": {"headings": [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "863116 10/08/1990 10/08/1985 61 re in date of \nbirth \n23 Kemigisha I re Vastine 925955 07/11/1987", "metadata": {"headings": [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}, [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor 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Auditor General,2023", "type": "heading"}}, {"content": "[ese 26/05/1989 05/12/1989 6 varence in date of 848102 15/03/1988 15/03/1989 12 are in date of 30 Sylvia Nuwabine \n1162686 06/12/1989 12/04/1989 8 Verne in date of 31 Fausta Mbabazi \n5 Mackline Nuwahereza  \n1011318 06/06/1993 16/06/1990 36 Vorne in date of \n1028587 26/06/1992 \\| 25/11/1992 5 an in date of 33 Mercy Ashaba \n30 \n34 Christine Ainomugabe 35 Evalyne Kyokushaba 36 Janet Alupo  \n37 Francis Bitaramare 38 Tarasisio Bagarukana 39 Laurance Kyarimpa 40 Michael Tuhirirwe 41 Erie Ahabwe  \n42 Joseph Mujuni  \n43 Vicent Byanyima 44 Julius Tumusiime \n45 Daniel Kamushana  \n46 Anthony Bankunda  \n47 Christopher Byomuhangi 48 Asaph Katubeho Mugisha 49 Nzoghu Amon  \n50 Michael Katsigazi  \n51 Kagwisa Asiimwe Joath 52 Exavier Bagumaho \n53 Vincent Ndyabayunga", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}, [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "birth  \n1053216 26/06/1993 24/06/1992 12 Variance in date of 141128389 12/05/1993 05/12/1993 7 ar in date of 24/12/1996 24/12/1997 I 12 variance in date of 1011528  \n854993 01/02/1960 06/04/1957 34 er in date of 853898 19/05/1961 12/06/1957 48 ara in date of 411931 20/10/1970 20/10/1963 85 aan in date of 412866 29/06/1966 29/03/1964 27 re in date of 543747 01/07/1964 21/07/1965 13 variance in date of 413830 25/12/1968 25/12/1965 37 verence in date of 413848 [anes 29/01/1966 BZ rer in date of birth  \n\\| 848876 01/01/1969 12/12/1966 25 Variance in date of \\| 413740 21/12/1967 21/09/1967 3 Vaahce in date of \\| 413776 23/10/1970 23/10/1968 24 Var in date of 413990 10/04/1968 \\| 04/10/1968 6 variance in date of 560041 07/04/1970 \\| 04/10/1970 6 variance in date of 848862 01/05/1965 25/05/1971 74 Var in date of 413628 21/03/1973 29/03/1972 12 nz in date of \n676054 08/11/1970 02/02/1972 15 Variance in date of 413901 03/05/1972 05/03/1972 2 variance in date of", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}, [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}]], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "412463 10/03/1973 03/10/1972 5 in date of \n31 \n54 Joram Kiiza  \n55 Lawrence Kamukama 56 Serian Mucunguzi L  \n57 Asasira Amon Kamanyiro 58 Pascal Twinamatsiko 59 Robert Nuwagira  \n60 Silvano Atwongyeire 61 Francis Katende  \n62 Silver Asiimwe Nyerebere 63 Perez Mutabaazi  \n64 Ahimbisibwe Sebstian 65 John Rutunda Bosco 66 Dicklus Twinamatsiko 67 Kamya Abdu Nassur  \n68 James Asiimwe  \n69 Samuel Twikirize  \n70 Deograsteous Mbaine 71 Amon Bemera  \n72 Denis Byarugaba \nDavid Tumuhimbise", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}]], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae ee", "metadata": {"headings": [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}], "page": 35, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Employee Position Name  \nInstitution : 81503 - \\*\\*DIRECTORATE OF STATUTORY BODIES Institution : 81505 - \\*\\*DIRECTORATE OF HEALTH  \nInstitution : 8150101 - ADMINISTRATION  \nInstitution : 8150201 - FINANCE DEPARTMENT  \nInstitution : 8150401 - PRODUCTION DEPARTMENT  \nInstitution : 8150601 - EDUCTATION DEPARTMENT  \nInstitution : 8150701 - WORKS DEPARTMENT  \nInstitution : 8150801 - NATURAL RESOURCES DEPARTMENT Institution : 8150901 - COMMUNITY BASED SERVICES DEPARTMENT Institution : 8151001 - PLANNING DEPARTMENT  \nInstitution : 81501010101 - Office of the CAO  \nInstitution : 81501010102 - Human Resources Management Unit Institution : 81501010104 - Information and Public Relations Unit Institution : 81501010105 - Office Support Services Unit  \nInstitution : 81501010110 - Records Management Unit  \nInstitution : 81501010112 - Procurement and Disposal Unit  \nInstitution : 81502010105 - Accounting Unit  \nInstitution : 81503010101 - Clerk to Council  \nInstitution : 81503010104 - District Land Board  \nInstitution : 81503010106 - Council  \nInstitution : 81504010101 - Agricultural Production Office Unit  \nInstitution : 81504010103 - Veterinary Unit  \nInstitution : 81504010104 - Fisheries Unit  \nInstitution : 81504010105 - Vermin Control Unit  \nInstitution : 81504010106 - Entomology Unit  \nInstitution : 81504010107 - Commercial Services and Trade Unit \nApproved position Staffed Position Open Positions  \nIo \\|\u2014  \n]/= \\|O  \nim \\|  \n= [SO  \nnN o = RR  \njoa [= Jo jo Jo \\|\u2014 a J= lo Ja [= lo \\| J= oO \\|p Io  \nIm J] [= \\|\u2014 Io [= Is Io [= Io Im \\| \\|w \\|\u2014 \\| \\|o \\| [rw Io \\|w lo \\|\u2014 \\|o I \\|= [wo JD WIL = Jo \\|o = =  \n[wo lo \\|w [wo lo \\|w \\|\\| \\| \\|o NIM 190 \\| In", "metadata": {"headings": [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}, [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}]], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= \u2014", "metadata": {"headings": [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "34 \nInstitution : 81505010101 - DHO's Office \n19 10 \\| 9 Institution : 81505010103 - Health Education Unit  \n1 0 \\| 1 Institution : 81505010107 - Curative Services Unit \n\u2014 1 0 1 Institution : 81505010108 - Environmental Sanitation Unit  \n4 3  \n1", "metadata": {"headings": [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}, [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}]], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u _ __|", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institution : 81507010102 Civil Unit", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 5 2 3 Institution : 81507010103 - Water Unit  \nInstitution : 81507010104 - Mechanical Engineering Unit  \nInstitution : 81508010101 - Administrative Office Unit  \nInstitution : 81508010102 - Forests Unit  \nInstitution : 81508010104 - Environment Unit  \nInstitution : 81508010105 - Land Management Unit  \nInstitution : 81509010101 - Administrative Office Unit  \nInstitution : 81509010102 - Probation and Social Welfare Unit", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3 2 1 \u2014L 2 1 1 A 1 I 3 3 0 3 2 1 1 6 2  \n\u2014 3 + 2 \n4 \u2014 1 1 0 Institution : 81509010109 - Labour Unit  \n2 1 1 Institution : 81510010101 - Planning Office \nTI 4 1 3 1 \u2014 0 1 > Institution : 81510010103 - Population Unit  \nInstitution : 81511010101 - Internal Audit Unit  \n3 2 1 Institution : 81512010104 - Nursing", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}, [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[institution", "metadata": {"headings": [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 9 -5 : 81512010105 - Allied Health Professionals  \n2 0 2 Total \\| \\| 188 100 88 Appendix 7 Transfer of PRF to un-licensed SACCOs \nSN. \nVote Name Parish Name Name of SACCO  \nIs the SACCO registered under Microfinance Institutions money Remarks \\| lenders act 2016? (Yes/No)  \n1 Buhweju DLG Kitega Kitega-Bitsya PDM Sacco YES  \nNot Licenced  \n2 Kyanyabita Kyanyabita-Bitsya PDM Sacco YES  \nNot Licenced \\|", "metadata": {"headings": [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}, [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Not Licenced", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Kemikyera Kemikyera-Kyahenda PDM YES  \nSacco  \n4 Kiyanja Kiyanja-Kyahenda PDM Sacco YES  \nNot Licenced \n5 Rukiri Rukiri-Bihanga PDM Sacco YES \n6 Rugaba Rugaba-Nsiika PDM Sacco YES \nNot Licenced \u2014\\| \u2014  \nNot Licenced \n35 \n7 Kyamahungu Kyamahungu-Engaju PDM YES Sacco \n8 KAMUHIGA Kamuhiga-Nyakishana PDM YES sacco  \n9 NYAMIHIRA Nyamihira-Kyahenda PDM YES sacco \nAppendix 8 Failure to obtain an insurance polic \nSN. Parish Name of Name of PRF Loan  \nIf the loan is for a farming operation, did the borrower obtain Name SACCO  \nbeneficiary Amount an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kasharara Kasharara PDM Muhereza 1,000,000 No Ponsiano", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Mujuni 400,000 No Clesensio", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Agaba Gilbert 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4, Kamugungunu 600,000 No Evadio \n", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Gabongire 500,000 No Marita", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6. Kyomugisha 500,000 No Beatrice", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTi Arubariho 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Matayo", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[8 Bamunoba 500,000 No Gerevansio \n9, na John 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Rukondo Muzaare Kellen 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "11. Kyamahungu Turyamureba 700,000 No Hilary\n12. Nyarujoje Kasande 500,000 No \\|", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Expedita", "metadata": {"headings": [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "36 \nNot Licenced Not Licenced Not Licenced \nRemark \nNo insurance policy obtained No insurance policy obtained \nNo insurance policy obtained  \n\\| No insurance policy obtained \nNo insurance policy obtained No insurance policy obtained No insurance policy obtained No insurance policy obtained \nNo insurance policy obtained \n\\| No insurance policy obtained \nNo insurance policy obtained \nNo insurance policy obtained", "metadata": {"headings": [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}, [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}

reports/Chunks/East Africas Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Phase1 2023.chunks.json

@@ -1 +0,0 @@
-{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nFINANCIAL STATEMENTS OF EAST AFRICA'S CENTRE\u2019S OF EXCELLENCE ON THE  \nFOR SKILLS AND TERTIARY NO.21001500319962 (ADB- \nEDUCATION IN BIOMEDICAL SCIENCES-PHASE 1 (EAOI) PROJECT ID NO. P-ZI-IBO-24, LOAN  \nSUPPORT TO UGANDA CANCER INSTITUTE)  \nFOR THE YEAR ENDED 30\" JUNE 2023 \nORIGINAL COPKe TAWA a= .  \n, AANA? \nFFICE OF THE AUDITOR GENERAL UGANDA \nTABLE OF CONTENT \nTable of Content... \nanid iii an nn a ann CON aa nn namen en en nn ii u... once \nLIST OF ACBONYMES \ncase none eens ce an an ann a N N EEE a a aa aa iii ann ann un esis ines \nDRIN. ee A bee 1 u nn  \nRT ER KR HE amy sda Hare Wales iby wee wn \ncue eee ees cee \nBasis f\u00fcr OPTAION \nsoe rene nen ann ann gan vers nn nn ann nun nn wa SE BERN RE A NN ES 1 scsss nes nce ose exes \nKey Audit Matters \nssrssunensnnnssice seas sans cesseentesenaeaan sane cees cous ecuenunnsncensnrecanersnaenensseaes 1 ......:.ccn ccc \n1.0 Project initiation ......unnuereennnonnnnsennenennnnnnnnnnnnnnnnnnnnnnnnnennereennsnsnsnnnnssnnnnunnnnennnnsnnnsnennn 1 Other Information .asscnunanananenne nun cane ciinis RG SI RAE Oates KENNA NSARM OREN Rene CRO MR HEE REUTER \u00a9 5 Management Responsibilities for the Financial Statements ....uunnnnneenesnnnnnennnnnnennnnnsnnnnnnnnnnnnnn 5 Auditor\u2019s Responsibilities for the Audit of the Financial Statements.........nuenneneenennnennnnnnnnnnnnn 5 Other Reporting Responsibilities....uuueesseneeneneennnnenennnnnnnennnnnnnnnnennnnnnnnnennnnnnnnnnnnsnnsannnnssannnnen Fi Report on the Audit of Compliance with Legislation .....nunrssnenerennnnesnnnenennnnnnnnnnnensnnnnnnen nen 2 2.0 Expired advance payment guarantees...ueeeensesennnnnneeneennnnnnnnensnnnnnnnnennnnnnsnnnnnnnsssnnnnnnn 7 \nPPP ERIE S \nnn na a a RANKER SRO EN ORE Ki Vale dll aN Me Ha a. 9 cern an an \nAppendix 1: Cumulative achievement of project targetS .....nuneesnnnnnennnnnnsennennnnnnnenennnonnennnnnnn 9 Appendix 2: Status of construction of the Multipurpose DUIIGING........sse \n9 ete ees ter eeeeeeneens \nLIST OF ACRONYMS", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "ADB \nAfrican Development Bank F/Y \n\\| Financial Year  \nGoU Government of Uganda  \n\\|  \nINTOSAI International Organization . \nof Supreme Audit Institutions \\| Ministry of Health  \nMoH  \nPublic Finance Management Act, 2015 (As amended)", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "\\| Tis Treasury Instructions UCI \\| Uganda Cancer Institute \\| UGX Uganda Shillings  \nUSD \n\\| United States Dollars \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF EAST AFRICA'S CENTRE\u2019S OF EXCELLENCE FOR SKILLS AND TERTIARY EDUCATION IN BIOMEDICAL SCIENCES-PHASE 1 (EAOI) PROJECT ID NO. P-ZI-IBO-24, LOAN NO.21001500319962 (ADB-SUPPORT TO UGANDA CANCER INSTITUTE) FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "PFMA", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], "page": 4, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "[have audited the accompanying financial statements of the East Africa\u2019s centers of excellence for skills and tertiary education in Biomedical Sciences-Phase 1 which comprise the Statement of Financial Position as at 30th June 20223, Statement of Income and Expenditure and Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, which have been prepared on the basis of the accounting policies set out under Notes 6.7 to the financial statements. \nIn my opinion, accompanying financial statements of the East Africa\u2019s Centre\u2019s of excellence for skills and tertiary education in Biomedical Sciences-Phase 11 for the year 30\" June 2023, are prepared in all material respects, in accordance with the basis of Accounting described under Note 6.7 of the financial statements, and in conformity with the terms of the Financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}]], "page": 4, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants, together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these 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. Key Audit Matters Key audit matters are those matters that, in my professional judgment, were the most significant 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. I have below to be audit matters communicated in my report. and the EAC region in general. The total project cost was USD.35,350,000. ADB loan amount was USD 31,500,000 while Government of Uganda Counterpart funding was USD.3,850,000 as below; FUNDERS UA USD ADB Loan 22,500,000 31,500,000 GOU Counterpart funding \\\\ \u201c3,850,000 Total 22,500,000 35,350,000 I undertook procedures to confirm if the project underwent proper project initiation and approval. I further reviewed if the project was being implemented as expected. Based on the procedures performed, I observed the following; 1.1 project Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects irrespective of the source of the Project idea shall have a concept note prepared as an entry point into the Public Investment Management System. Paragraph 3.3 states that the main objective of the concept notes shall be to ensure that the project idea is consistent with the national development priorities as specified in the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval. IT noted that a concept note was prepared for the project in line with the development committee guidelines. The Project is therefore in line", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}]], "page": 4, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 6, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to uphold the performance in regard to preparation detailed pre-feasibility and feasibility studies for the project. \n1.2 Project Implementation \n1.2.1 Disbursement performance  \nI compared the total cumulative disbursements of project funds as at 30\" June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as per the project financing agreement as shown in the table below; \nTable 1: Showing the ADB Loan funds  \nDetails Expected total disbursement Actual Undisbursed as per financing agreement disbursement as \nfunds", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}]], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "(USD)", "metadata": {"headings": [{"headings_0": {"content": "(USD)", "page": 6, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "at 30% June 2023", "metadata": {"headings": [{"headings_0": {"content": "(USD)", "page": 6, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(USD)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "Project - year \\| 31,500,000 27,090,000 4,410,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(USD)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "(2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "(2022/2023)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "Details Actual Undisbursed disbursement as per disbursement as funds financing agreement at 30% June 2023", "metadata": {"headings": [{"headings_0": {"content": "(2022/2023)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "UGX \nProject year 14,052,500,000 13,910,164,733 142,335,267 \n1.2.2 Cumulative achievement of project activities  \nI compared the cumulative performance for the project activities against the cumulative targets since financial year 2020/2021 to assess the extent to which project targets had been achieved over time. \nI noted that the targets for all the four activities had not been achieved. Refer to Appendix 1 for details. \nFailure to achieve project targets affects service delivery. \nThe Accounting Officer explained that the slow progress of works was due to failure by the original contractor to honour its obligations as per the contract. He further explained that the delayed supply of MRI, Laboratory Furniture, ICT and Telemedicine Equipment was due to delayed completion and readiness of the multipurpose building. The additional funding and signing of another contract with SMS Construction would make the space ready for delivery, Installation and commissioning of the MRI, Laboratory Furniture, ICT and Telemedicine Equipment \nRecommendation  \nI advised the Accounting Officer to closely monitor the new contractor to ensure that the construction of the multi-purpose building is completed within the agreed timelines. \n1.3 \nPerformance of the budget for the year \n1.3.1 Performance of Project Receipts  \nThe project had an approved budget of UGX.11.66Bn for the financial year 2022/2023 out of which UGX.1.99Bn was available for spending resulting into a shortfall of UGX.9.67Bn representing 17% performance as shown in the table below: \nTable 3:", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}]], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Showing", "metadata": {"headings": [{"headings_0": {"content": "Showing", "page": 7, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], "page": 7, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "summary of performance of Project receipts  \nSource Approved budget Receipts Variance %age '  \n(UGX) ~ (UGX)  \nBn (UGX) performance Bn  \nGOU 1,99 0 ADB loan 9.67 0 9.67 0 Total 11.66 99 9.67 83 \\_ \nThe low performance was due to the.delayed award of a successor contractor after the expiry of the original contract. \ncertificates were raised.  \n\\|  \n\\| \\| 9.67", "metadata": {"headings": [{"headings_0": {"content": "Showing", "page": 7, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}, [{"headings_0": {"content": "Showing", "page": 7, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "Showing", "page": 7, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}]], "page": 7, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 8}}, {"headings_1": {"content": "Showing", "page": 7, "level": 3}}], "page": 8, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that planned works are always executed in order to attract the planned disbursements. \n1.3.2 Absorption of funds  \nAll the counterpart funding amounting to UGX.1.9Bn availed to the project was spent representing an absorption level of 100%.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 8}}, {"headings_1": {"content": "Showing", "page": 7, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 8}}, {"headings_1": {"content": "Showing", "page": 7, "level": 3}}]], "page": 8, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], "page": 8, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure that absorption of counterpart funding is always matched with the absorption of Development Partners\u2019 disbursements for all projects. Other Information Management is responsible for the other information. The other information comprises the Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Management Responsibilities for the Financial Statements The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material . misstatements, whether due to fraud or error. 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 ISSAIs, I exercise professional judgment and maintain professional scepticism throughout the audit. I also; Identify and assess the risks of material misstatement of the financial statements, \u00b0 whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}]], "page": 8, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Conclude on the appropriateness of management's use of the going concern basis of \u00b0 accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the the East Africa\u2019s centres of excellence for skills and tertiary education in Biomedical Sciences-Phase 1 to fail to deliver its mandate. Evaluate the overall presentation, structure and content of the financial statements, \u00b0 including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I audit. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the Authorities which govern them. Report on the Audit of Compliance with Legislation In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. The material findings in respect of the compliance criteria for the applicable subject matters are as follows; 2.0 Expired advance payment guarantees The review of procurements for the supply and installation of ICT Equipment for Training and Telemedicine, a Magnetic Resonance Imaging System (MRI) and Medical Laboratory Furniture indicated that the contracts had not yet been delivered due to the delayed completion and readiness of the Multipurpose building. I", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}]], "page": 9, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "2. UCI/SUPLS/18- Supply and 01/11/2019 483,000 18/10/2022 19/00076 installation of  \na Magnetic  \nResonance  \nImaging  \nSystem (MRI)  \n\\_\\_\\_\\_\\|  \n;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], "page": 10, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "list"}}, {"content": "and commissioning of the MRI, Laboratory Furniture, ICT and Telemedicine Equipment.  \nHe also said that UCI had requested the suppliers to extend their advance payment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "guarantees.", "metadata": {"headings": [{"headings_0": {"content": "guarantees.", "page": 11, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 3}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "guarantees.", "page": 11, "level": 8}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely supervise the new contractor to expedite the completion of the construction of the multi-purpose building. In the meantime, I advised the Accounting Office, to follow up with the suppliers to ensure that their advance \\_payment guarantees are extended in line with the new construction contract. \na", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "guarantees.", "page": 11, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "guarantees.", "page": 11, "level": 8}}]], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "ORIGINAL PIA", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "ray  \n= John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n22\u21224 December, 2023 \nAPPENDIXES \nAppendix 1: Cumulative achievement of project targets  \nNo Activity Performance Cumulative %age Audit Cause of under Effect on indicator Target by 30% performance comment performance service June 2023 Fully delivery Yi (2020/2021, achieved/  \nY2 (2021/2022, not  \nY3 (2022/2023) achieved  \n1 Construction No of training 1 71.3% Not The Delayed of centres \nachieved contractor(roko) service Multipurpose constructed experienced delivery Building \nfinancial challenges which affected the \n2 Purchase and Fully installed \nprogress of works \n1 50% Not Installation not Delayed installation of equipment \nat \nachieved yet done due to service ICT \nand . Non-completion delivery telemedicine of the Equipment \nmultipurpose \n3 Purchase and Fully installed Magnetic equipment \nBuilding \n1 50% Not Installation not Delayed achieved yet done due to service Resonance Non-completion delivery Imaging of the (MRI) \nmultipurpose \n4 Purchase and Fully installed installation of equipment \nBuilding \n1 50% Not Installation not Delayed achieved yet done due to service Laboratory Non-completion delivery Furniture of the multipurpose  \nBuilding \nAppendix 2: Status of.construction of the Multipurpose building  \n.  \n=e Activity inspected Summary of Pictorial evidence findings  \n01 Wall works on-going \nDelayed completion of wall works \nInternal Walling and Electrical Delayed compeltion of Installations On-going internal walling and fas electrical installations \non-going \nExternal wall works on-going Delayed completion of external wall works", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}]], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}], "table_of_contents": []}

reports/Chunks/Entebbe Regional Referral Hospital Report of the Auditor General, 2023.chunks.json

@@ -1 +0,0 @@
-{"paragraphs": [{"content": "2023 THE REPUBLIC OF UGANDA  \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF ENTEBBE REGIONAL REFERRAL HOSPITAL  \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], "page": 1, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], "page": 1, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DECEMBER", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], "page": 1, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents  \nPage \n\"Tiattnbes oP Cnr TR 1S  \nii intercon sneer anne menu  \nwe \nLESE Of ACIONYINS ii sss ass ctsaticsannrarnrnsnraxnenannanenessenmmaneniaeuanensenainssevenencnashcnsusseresteesrsescexonsyenueeveeeneneaneentans \nDIN  \n1 ee Rac SURO Ese \nBASIS OH.OPL NEN. 1 en meee ett etecccecccessernranrrwomemmcnmancees \nKEY AUDIT BAT TERS  \n1 vecesecucesarvscasacen an sosteaveasswnasastianisonaneannsansanceanunnonnwneueramen nennen  \neen \n1.0 Implementation of the Approved Budget... 1 \n2.0 Management \u00f6fthe Government Salary Payroll  \n3 rccsnnnsonmnsmananusmananmianacemmencaa \nFEI alee 2 0 opera  \n6 cect nee teens i meeeaamesmeneaemmcea \n3.0  \nChange in Accounting Treatment for Non-current Assets... 6 \nENTE ER 6 EEE \n4.0  \nManagement of Essential Medicines and Health Supplies ..............u.unennen. 6 \nON IERINFORPETIN 16 near \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ......naanansennnn. 16 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........cc.ccseccseeee. 17 \nZIHER REPORTINE RESPONSBIIT IE  \n18 ann \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...asensasnneneenennnennenaennennennnn 18", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}, [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}]], "page": 2, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PEIN", "metadata": {"headings": [{"headings_0": {"content": "PEIN", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER", "page": 1, "level": 8}}], "page": 2, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19 SEEN \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "PEIN", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER", "page": 1, "level": 8}}, [{"headings_0": {"content": "PEIN", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER", "page": 1, "level": 8}}]], "page": 2, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014 II", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, {"headings_1": {"content": "PEIN", "page": 2, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Main \nGoU \n\\| Government of Uganda  \n\\| \\|  \n\\_HCMS Human Capital Management System  \n\\_\\_\\_\\_\\_\\_\\_\\_\\|  \n\\_  \nInformation and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, {"headings_1": {"content": "PEIN", "page": 2, "level": 8}}, [{"headings_0": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, {"headings_1": {"content": "PEIN", "page": 2, "level": 8}}], [{"headings_0": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, {"headings_1": {"content": "PEIN", "page": 2, "level": 8}}]], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| National Audit At NTR \\| Non-Tax Revenue OAG  \nOffice of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}]], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_\\| Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDU", "metadata": {"headings": [{"headings_0": {"content": "PDU", "page": 3, "level": 8}}, {"headings_1": {"content": "PBS", "page": 3, "level": 3}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \n-  \naan", "metadata": {"headings": [{"headings_0": {"content": "PDU", "page": 3, "level": 8}}, {"headings_1": {"content": "PBS", "page": 3, "level": 3}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PFMA_", "metadata": {"headings": [{"headings_0": {"content": "PFMA_", "page": 3, "level": 8}}, {"headings_1": {"content": "PDU", "page": 3, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| zz", "metadata": {"headings": [{"headings_0": {"content": "PFMA_", "page": 3, "level": 8}}, {"headings_1": {"content": "PDU", "page": 3, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PFMR__|", "metadata": {"headings": [{"headings_0": {"content": "PFMR__|", "page": 3, "level": 6}}, {"headings_1": {"content": "PFMA_", "page": 3, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulations  \nee PPDA  \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PFMR__|", "page": 3, "level": 6}}, {"headings_1": {"content": "PFMA_", "page": 3, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury  \nRRH  \nRegional Referral Hospital  \nTSA Treasury Single Account  \n\\|  \nTSSA \\| Treasury Sub Single Account \\_  \n. UBA \\| Uganda Banker's Association  \nUCF Uganda Consolidated Fund \n\\_\\_\\_\\_\\| \\_ rn 7 \\_UCLA Uganda Consumer and Lender\u2019s Association  \n\\_\\|  \nUGX Uganda Shilling.  \n\\|  \nu \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF ENTEBBE REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nT have audited the accompanying financial statements of Entebbe Regional Referral Hospital, 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 Entebbe Regional Referral Hospital 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": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}]], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audited", "metadata": {"headings": [{"headings_0": {"content": "audited", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}], "page": 5, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\_ = nn  \nen  \n\\| Total budget \\_\\_\\_\\_\\_\\_8,291,485990 \\| 8,291,485,990 \\| DO \\| \\_\\_\\_\\_\\_\\_\\_ \nOut of the total warrants of UGX.8,291,485,990 in the financial year 2022/2023, UGX.4,614,192,848 (56%) was spent on wage costs for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this", "metadata": {"headings": [{"headings_0": {"content": "audited", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}, [{"headings_0": {"content": "audited", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}]], "page": 5, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report.", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], "page": 5, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance \nreview. \nSN \\| Observation  \nRecommendation \\| \\| \\|  \n1.1 Performance of Non Tax Revenue \nNo Out- \\| Activity Purpose of the un- Budget \\| \\| put \\| implemented Amount \\| i code activities  \n\\|  \n\\| \n1 320023 Allowances to Overtime allowances 45,600,000 \\| \\| medical  \nand to administrative and  \n\\| \n\\| administrative medical staff  \n\\| staff  \n[2  \n\\|  \n\\| 320023 Maintenance Maintenance of 84,391,796 \\| \u201aof medical medical equipment \\| \\| equipment and and machinery", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}, [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}]], "page": 5, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "machinery", "metadata": {"headings": [{"headings_0": {"content": "machinery", "page": 6, "level": 1}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po  \n\\| 00000000 3 320023 \\| Medical Procure Medical 188,640,704 \\| Supplies and Supplies and Services  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "machinery", "page": 6, "level": 1}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Services", "metadata": {"headings": [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee  \npou 318,632,500 \\| \nThe Accounting Officer attributed this to the slow recovery from COVID 19 \\| and Ebola epidemics. \n2.2 Performance of GOU warrants  \n\\| The \\| \\| \nHospital had an approved budget of UGX.8.45Bn from the various \\| I advised the \\| programs out of which UGX.8.29 Bn was warranted resulting in a shortfall Accounting Officer to of UGX.0.16Bn representing 98% performance.  \nroll over the \nunimplemented  \nThe performance of the warrants from each of the programs from which activities to the the hospital was allocated funds is shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}, [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}]], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subsequent", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "period. \n\\| Programme Approved %age \n\\| 7 \u2018Warrants \\| Variance  \n\\| Budget (UGX.Bn) \\| (UGX.Bn) performance  \n\\| (UGX.Bn)  \n\\|  \n\\|  \n\\|\\| Human Capital \\| \\| 8.45 \\| 8.29 \\| 0.16 98 %  \n\\|\\| Development \\|  \n\\|\\| Total \\| .45 \\| 8.29 \\| 0.16 ao 1 \\| 2.3 \\| Utilization  \nof Warrants \nOut of the total warrants of UGX.8.29Bn availed during the year, UGX.8.29 Bn representing 100% utilization.  \n\\| \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all RRH budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}, [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}], [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}], [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}], [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}]], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation  \nRecommendation Utilization of the Wage Budget  \nEntebbe RRH had an approved wage budget of I advised the UGX.4,614,192,848 which was all warranted.  \nAccounting Officer to engage MoPS Out of the total warrants, all funds were utilized by the referral and MoFPED with a hospital representing utilization of 100%.  \nview of securing additional wage to The Accounting Officer explained that while all the wage was recruit staff. utilized, additional medical staff were required. The Hospital  \ncurrently operates at 16% staffing level.  \n2.2 Validation of employees on the RRH payroll  \nI advised the Entebbe RRH had 164 employees on the IPPS/HCM payroll of Accounting Officer which 161 (98.2%) were fully verified, 01 (0.6%) not verified, to:  \nand 02 (1.2%) did not show up.  \ne Use the verified In addition, 04 individuals who were fully verified had not \npayroll as a basis accessed the payroll by end of June, 2023. These were of", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}, [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}]], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updating", "metadata": {"headings": [{"headings_0": {"content": "updating", "page": 7, "level": 1}}, {"headings_1": {"content": "subsequent", "page": 6, "level": 6}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "captured as new records in my determination of the Entebbe", "metadata": {"headings": [{"headings_0": {"content": "updating", "page": 7, "level": 1}}, {"headings_1": {"content": "subsequent", "page": 6, "level": 6}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "monthly payrolls", "metadata": {"headings": [{"headings_0": {"content": "monthly payrolls", "page": 7, "level": 1}}, {"headings_1": {"content": "updating", "page": 7, "level": 1}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RRH wage bill. to paying", "metadata": {"headings": [{"headings_0": {"content": "monthly payrolls", "page": 7, "level": 1}}, {"headings_1": {"content": "updating", "page": 7, "level": 1}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following observations were made; \nemoluments.  \na) Out of 164 employees on the payroll, 161 (98.2%)  \nemployees appeared for the validation exercise and Follow up the 02 presented all the pre-requisite documents to confirm their \ncases in question existence and regularity of recruitment. \nwith a view to recover funds. \nb) 01 (0.6%) employee on the payroll appeared for validation \nInitiate a process but did not satisfy the requirements of the validation to delete the exercise, hence was not verified. \nconfirmed exits from the payroll. Meanwhile, the funds lost should \nc) A total of 02 (1.2%) employees on the payroll did not \nbe recovered. \nappear for the validation and were confirmed to have  \nexited the hospital by abscondment from duty. I noted To ensure that that a total of UGX. 57,319,872 had been paid as salary to the  \nnew the two employees and this is considered a financial loss to \nemployees access Government. the payroll", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}, [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}]], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 7, "level": 1}}, {"headings_1": {"content": "employee", "page": 7, "level": 1}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d) 04 individuals whose names were not on the Entebbe RRH payroll by June 2023, appeared for the validation exercise. \nThese individuals were included on the validated payroll, \njun ensure that \\| information undermines the integrity of the employee records Entebbe RRH\u2019s records and may complicate the employee are duly updated service history and retirement procedures. Where the errors in and brought to the dates of birth increase the length of service, it may lead to the attention of the irregular extension of employee service.  \nMinistry of Public Service within a The Accounting Officer explained that a communication to the specified timeline Permanent Secretary of Ministry of Public Service had been  \nfor appropriate drafted to effect the changes on their employment record.  \naction.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 7, "level": 1}}, {"headings_1": {"content": "employee", "page": 7, "level": 1}}, [{"headings_0": {"content": "promptly.", "page": 7, "level": 1}}, {"headings_1": {"content": "employee", "page": 7, "level": 1}}], [{"headings_0": {"content": "promptly.", "page": 7, "level": 1}}, {"headings_1": {"content": "employee", "page": 7, "level": 1}}]], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 8, "level": 3}}, {"headings_1": {"content": "promptly.", "page": 7, "level": 1}}], "page": 8, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "requirements.", "metadata": {"headings": [{"headings_0": {"content": "requirements.", "page": 11, "level": 6}}, {"headings_1": {"content": "e)", "page": 8, "level": 3}}], "page": 11, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3 Inadequate space for drugs  \nThe Public Health principals provide that Essential Medicines and Health Supplies should be stored and handled in accordance to the manufacturer\u2019s recommendations and that the condition should be maintained throughout the supply chain in order to guarantee the quality and safety of the commodities. Essential medicines and health supplies should be stored appropriately in order to maintain their potency and", "metadata": {"headings": [{"headings_0": {"content": "requirements.", "page": 11, "level": 6}}, {"headings_1": {"content": "e)", "page": 8, "level": 3}}], "page": 11, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], "page": 11, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed poor storage conditions for drugs at Entebbe RRH. The drug store is congested due to limited space, drugs are not stored on pallets as recommended thus exposing them to moisture which could lead to deterioration. Drugs are not segregated as required. See the picture below. \n2% \nAR vercrowded store the Erin  \nof Entebb \nPoor storage can result in deterioration or the development of poisonous degradation products that can be hazardous to the patients. \nThe Accounting Officer explained that as part of the proposed improvement of the Referral Hospital infrastructure, the main store was included in the planning and design of the block and this would address the challenges of inadequate storage space. \nRecommendation  \nI advised the Accounting Officer to mobilize funds with MoFPED to ensure that the proposed modifications to the hospital infrastructure is expedited. \n4.4 Inspection of the Regional Referral Hospital  \nEntebbe Regional Referral Hospital was built by the British colonialists in the 20th \nThe following observations were made during inspection of the Regional Referral", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}, [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}]], "page": 11, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 12, "level": 2}}, {"headings_1": {"content": "quality.", "page": 11, "level": 1}}], "page": 12, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.5 Inadequate inpatient bed capacity  \nAccording to the Health Service Standards 2021 issued by Ministry of Health provides that a Regional Referral hospital should have a minimum bed capacity of 450 beds to handle inpatients and referrals, serving an estimated population of not more than two million (2,000,000) persons.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 12, "level": 2}}, {"headings_1": {"content": "quality.", "page": 11, "level": 1}}], "page": 12, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I observed that the Regional Referral Hospital has only a 150 bed capacity hospital falling short of the required minimum of 450 beds for a regional referral hospital creating a deficit of 200 beds. In the absence of the bed requirements, I noted that it has caused congestion and overcrowding in the hospital wards which may lead to spreading and transmitting of diseases amongst the already sick admitted patients. As a result of the congestion in the hospital, critical services have been affected that include;  \ne Tuberculosis (TB) patients have no isolated ward for a disease that is airborne;  \ne Accident victims do not have their own ward for treatment and special care for born related injuries;  \ne Postnatal and maternal mothers don\u2019t have separate wards and therefore risk infecting one another.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 12, "level": 2}}, {"headings_1": {"content": "quality.", "page": 11, "level": 1}}], "page": 12, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aes", "metadata": {"headings": [{"headings_0": {"content": "aes", "page": 12, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 12, "level": 2}}], "page": 12, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "hai", "metadata": {"headings": [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], "page": 14, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment delivered by MoH laying idle in the Hospital \nThe Accounting Officer explained that the project for the upgrade of grade A and is under technical procurement review by the infrastructure division of MoH. In the interim a space has been identified to be used as a high dependence Unit (HDU). \nThe Accounting Officer explained that the Regional Referral Hospital operates with only 16% staffing since its inception in 2019. However, the Accounting Officer further hinted that additional wage was received in the FY 2022/23 but the RRH could not recruit due to a ban on recruitment by MoPS. \nRecommendation \nI advised the Accounting Officer to expedite the recruitment process when the ban is lifted by MoPS. Meanwhile, the Accounting Officer should engage MoH for additional funding to recruit more specialized personnel. \n4.9  \nIrregularities in the functionality of the Oxygen Bank  \nI noted that the Regional Hospital was not equipped with adequate pipes to transfer oxygen from the source to the wards where it is required. Instead, Oxygen can only be accessed from the private ward leaving the general ward, and other wards without oxygen. Refer to the pictures below.", "metadata": {"headings": [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}, [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}]], "page": 14, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee a", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 15, "level": 4}}, {"headings_1": {"content": "hai", "page": 14, "level": 2}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 15, "level": 4}}, {"headings_1": {"content": "hai", "page": 14, "level": 2}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Bee dan \\| Flle SE I \\| 7/7  \n\u2014 FE Was aaa i Ir Y", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 15, "level": 4}}, {"headings_1": {"content": "hai", "page": 14, "level": 2}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "=. J Pan", "metadata": {"headings": [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|! eg Nein Se en  \n\u2019  \ni IE beiten  \nOxygen tanks in the hospital \\| Cylinders placed near the \\| Empty Oxygen bank \n\\| corridors patients \\| \nThe Accounting Officer explained that part of the Hospital was pipped with funding from MoH and with the new oxygen plant being constructed, it was anticipated that other sections of the hospital would be connected. \nRecommendation \nI advised the Accounting Officer to expedite the construction of the new oxygen plant. \n4.10 Non-functional incinerator \nI observed that the incinerator for the Regional Hospital was not functioning and this has led to accumulation of hazardous medical waste as shown in the pictures below. \nThe Accounting Officer attributed this to inadequate non-wage recurrent budget to procure fuel to operate both the incinerator and the Hospital Standby Generator. However, the Accounting Officer promised to engage MoFPED and MoH to provide additional funds to run the incinerator and the standby generator. \nRecommendation \nI advised the Accounting Officer to consider engaging other development partners for additional funds. In a meantime, the Accounting Officer should continue to engage MoH and MoFPED to increase funding of non-wage recurrent activities. \n4.11 Unmaintained Hospital Equipment  \nI observed that machines such as the fabric dryer, bottle crasher, autoclaves were non-functional due to failure by the Regional Hospital to service them on time. I also noted that no service log/record was maintained by the Hospital. The hospital relied on support provided by MoH through their central machine workshop. Below are pictures of non-functional machines.  \n.", "metadata": {"headings": [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}, [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}]], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Th", "metadata": {"headings": [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}, {"headings_1": {"content": "=. J Pan", "page": 15, "level": 3}}], "page": 16, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \na >", "metadata": {"headings": [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}, {"headings_1": {"content": "=. J Pan", "page": 15, "level": 3}}, [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}, {"headings_1": {"content": "=. J Pan", "page": 15, "level": 3}}]], "page": 16, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DE", "metadata": {"headings": [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], "page": 16, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": ">  \nNonfunctional Bottle erusher \nserviced = \\| washing \n$ m a  \n\\| Be  \nUn- = dev i 4 & broken  \nObsolete boiler that had not Non-functional autoclaves dryer been used \\| \nThese machines are obsolete and are deteriorating annually thus affecting the useful life. Besides, the non-functionality has affected the delivery of services to the community. \nThe Accounting Officer attributed this to the lack of a medical maintenance workshop, and inadequate staffing. The Regional Hospital has only one engineering \n4.12 Dilapidated hospital structures  \nAudit observed that the Regional Referral Hospital amenities were dilapidated and non-functional barely seven (7) years after the hospital underwent major renovations totalling to UGX.23.2 billion. Refer to the pictures below. \nJe", "metadata": {"headings": [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}, [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}]], "page": 16, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 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": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], "page": 20, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GENERAL", "metadata": {"headings": [{"headings_0": {"content": "GENERAL", "page": 21, "level": 6}}, {"headings_1": {"content": "DE", "page": 16, "level": 1}}], "page": 21, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORIGMA", "metadata": {"headings": [{"headings_0": {"content": "ORIGMA", "page": 21, "level": 1}}, {"headings_1": {"content": "GENERAL", "page": 21, "level": 6}}], "page": 21, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Le OP vn", "metadata": {"headings": [{"headings_0": {"content": "Le OP vn", "page": 21, "level": 3}}, {"headings_1": {"content": "ORIGMA", "page": 21, "level": 1}}], "page": 21, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27\" December, 2023  \na \nypne 34\\} \u2018Aujenb Ssne)  \nsy) \u2018azuajsixa 4so9 apnyauJ JO \\*PpaAlesqo \nSSeIppe pue au 3y\\}  \nyuewwozypny pynoys \u2018awn \"Ayyjeuompuny edu  \nJuawWwod \\{Buimoy]oy \u2018Adenbape Ajay\u0131] suoijdeaxe (av)", "metadata": {"headings": [{"headings_0": {"content": "Le OP vn", "page": 21, "level": 3}}, {"headings_1": {"content": "ORIGMA", "page": 21, "level": 1}}, [{"headings_0": {"content": "Le OP vn", "page": 21, "level": 3}}, {"headings_1": {"content": "ORIGMA", "page": 21, "level": 1}}], [{"headings_0": {"content": "Le OP vn", "page": 21, "level": 3}}, {"headings_1": {"content": "ORIGMA", "page": 21, "level": 1}}]], "page": 21, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 22, "level": 3}}, {"headings_1": {"content": "Le OP vn", "page": 21, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ay A ov ian )AQ sol ( es 723 pe 10) se as ss sw qu jo 495 DIA a lap DAL A", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 22, "level": 3}}, {"headings_1": {"content": "Le OP vn", "page": 21, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A\u0131aAljap", "metadata": {"headings": [{"headings_0": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, {"headings_1": {"content": "pue", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A ae el u 9d \n321A13S 3v jen nu qu da 30 aq jeu 1 ue sa  \nT Jo \nem se s\u0131n jo 423 336 pe aq you 2 ue se", "metadata": {"headings": [{"headings_0": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, {"headings_1": {"content": "pue", "page": 22, "level": 3}}, [{"headings_0": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, {"headings_1": {"content": "pue", "page": 22, "level": 3}}], [{"headings_0": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, {"headings_1": {"content": "pue", "page": 22, "level": 3}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JuaJx3", "metadata": {"headings": [{"headings_0": {"content": "JuaJx3", "page": 22, "level": 2}}, {"headings_1": {"content": "A\u0131aAljap", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "er] 61 39 pe ag)\u00bb au oy ser A u) n w aq (sa voesyuaA Aq \n30 SaULeunonad Juswa\u00dfeuew a] de] el u  \nwi\\} al", "metadata": {"headings": [{"headings_0": {"content": "JuaJx3", "page": 22, "level": 2}}, {"headings_1": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, [{"headings_0": {"content": "JuaJx3", "page": 22, "level": 2}}, {"headings_1": {"content": "A\u0131aAljap", "page": 22, "level": 2}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payodas", "metadata": {"headings": [{"headings_0": {"content": "payodas", "page": 22, "level": 1}}, {"headings_1": {"content": "JuaJx3", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vw\\} p n ye b AQ jo o vn 3\\| d n s\\} e s A 2\\} m y 3 Pp q A 7 y 3 Vv n Ip 3 \u00b0 4 av yen nb que A das yo pa ul vd aad 19 ew au 3 daa yo", "metadata": {"headings": [{"headings_0": {"content": "payodas", "page": 22, "level": 1}}, {"headings_1": {"content": "JuaJx3", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uonequawadwy", "metadata": {"headings": [{"headings_0": {"content": "uonequawadwy", "page": 22, "level": 1}}, {"headings_1": {"content": "payodas", "page": 22, "level": 1}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "metadata": {"headings": [{"headings_0": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}, {"headings_1": {"content": "uonequawadwy", "page": 22, "level": 1}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": ") C", "metadata": {"headings": [{"headings_0": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}, {"headings_1": {"content": "uonequawadwy", "page": 22, "level": 1}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "metadata": {"headings": [{"headings_0": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}, {"headings_1": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| jo yndjno \naa oy wi ue = eA eu au  \n2", "metadata": {"headings": [{"headings_0": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}, {"headings_1": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}, [{"headings_0": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}, {"headings_1": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Juayx3", "metadata": {"headings": [{"headings_0": {"content": "Juayx3", "page": 22, "level": 2}}, {"headings_1": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo ay yen ad o4 wa ue a", "metadata": {"headings": [{"headings_0": {"content": "Juayx3", "page": 22, "level": 2}}, {"headings_1": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6L", "metadata": {"headings": [{"headings_0": {"content": "6L", "page": 22, "level": 3}}, {"headings_1": {"content": "Juayx3", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wy no qu ds qua an x 0) \u201a00 (\\| \nv\\| w no qu jor eo as P\\| n x5 0) 00 G eu SIA pea nq 6p 72 n xo 0) 00 G  \nna 6p jo pe e w no au n x9 0) oo G,", "metadata": {"headings": [{"headings_0": {"content": "6L", "page": 22, "level": 3}}, {"headings_1": {"content": "Juayx3", "page": 22, "level": 2}}, [{"headings_0": {"content": "6L", "page": 22, "level": 3}}, {"headings_1": {"content": "Juayx3", "page": 22, "level": 2}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uop snjo uor qe ano Ind AB] I Ing) A nd gue pay oN/ 3 ny A nd nue pay (", "metadata": {"headings": [{"headings_0": {"content": "uop snjo uor qe ano Ind AB] I Ing) A nd gue pay oN/ 3 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "6L", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uoy snp uo! je \u0131py Aa 49] PB", "metadata": {"headings": [{"headings_0": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}, {"headings_1": {"content": "uop snjo uor qe ano Ind AB] I Ing) A nd gue pay oN/ 3 ny A nd nue pay (", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "metadata": {"headings": [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I s\u0131 ayy saad 10) ew ou 2 pu eo 403 sn pe Aq en eu 36 ow zu eal os eu aq &\\| A) /sa ON Je ou AB \\| sy ea os u \ns \nA 3 s A 3 s  \nA 9 s A 9 5 \n\u2014 ) n ( \nb w 3 \u00bb ul 6 u 18 p \n07 \nA 3 s A a s  \nA 3 s  \nA a s A) 3 5", "metadata": {"headings": [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}, [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "metadata": {"headings": [{"headings_0": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}, {"headings_1": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A] s A s A] s  \ns s [I AY] s A] s A] s  \nA s s PA 5 PA s PA s  \nPA s s A a s A 3] s  \nA 3 s  \nA a] s AL a s A sa A sa A so  \nA sa A so \n89T 891 89T got got", "metadata": {"headings": [{"headings_0": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}, {"headings_1": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, [{"headings_0": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}, {"headings_1": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}]], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jess Jes Je jeis Jes", "metadata": {"headings": [{"headings_0": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, {"headings_1": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J J J J J \noT 8 ot 8 oT g  \n91 8  \nOF 8 \nL  \nuou uou uou uou vou 3 > 3 a >", "metadata": {"headings": [{"headings_0": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, {"headings_1": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}, [{"headings_0": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, {"headings_1": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}], [{"headings_0": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, {"headings_1": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}]], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "metadata": {"headings": [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auiny ad quew pe  \nAliny a\u0131dw\u0131 quew pe  \n\\|  \nAung aydun\u0131 Jusw pa Med le  \nAny ad usw pe aydum quew pa  \nV/N V/N V/N w/N viIN\\_\\|\\_W/N  \nW/N v/N V/N W/N TC Ll \u2018c6 000 00\u2019 z \u2018bo tb9 gb 0 426 6EE 19\u2019 0  \n\u2018Ob 000 00\u00b0 0  \nLEI 00S 00\u00b0 0  \n\u2018S6 00 0'0 zo \u2018bo b9 bb 08 \"eS \u00a3e 9'6 oT  \n\u2018Ob 00 o\u2019o 00 EI os o\u2019o 00  \nsls \u2018s6 00 0/0 zo \u2018bo \\#9 bb 08 \"tS \u20ac\u20ac 96 or \n\u2018Ob 00 o\u2019o 00 'zE)]\\| os 0\u20190 00 777 \u2018S6 00 o\u2019o zo \u2019%9 v9 bb 08 tS \u20ac\u20ac 9'6 oT  \n\u2018Ob 00 o\u2019o 00 \u2018ze 05 0\u20190 00  \njou enb yau pe jou enb ynu po jou enb ynu pa  \nyou enb yau p3  \njou enb you pa  \nJON enb ynu pa 30N enb yu pa JON enb yau pe  \nJON enb yau pe  \nION enb yau pe  \nON ON ON ON mi ON T \nA 3 5  \nA 3 s \nPA s\\|\u00bb\\|> PA s1I\u00bb3 A\\| a1\u00bb 5 A Cu] s  \nA 19\u00bb s ATA] s\\|s \\{ALA s \nA s A] s A] s  \n3 os PA PA PA PA PA s Ss 5 s Ss A a] s  \nA 3 5  \nA a s A 2 s A 3 s \nA so A so  \nA so A se  \nA so \n0  \n0", "metadata": {"headings": [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}]], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "got 89T 89T 89T 891", "metadata": {"headings": [{"headings_0": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, {"headings_1": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jes 3es Je 3e85 jeqs J 5 J 3 4 \noT 8 oT 8  \noT 8 oT 8  \noT 8 \nuou uou uou uou uou > 9 a 2", "metadata": {"headings": [{"headings_0": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, {"headings_1": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, [{"headings_0": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, {"headings_1": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}], [{"headings_0": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, {"headings_1": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Any ad ou pe Med ie", "metadata": {"headings": [{"headings_0": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, {"headings_1": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Any a\u0131d\u0131m uw pa Any ad wow pa  \nAny ajdun wow Po \n\\|  \n\\| \nAny ad quew pa med le", "metadata": {"headings": [{"headings_0": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, {"headings_1": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, [{"headings_0": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, {"headings_1": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}], [{"headings_0": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, {"headings_1": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Any ajdwi yuaw pa Any adwy quow pa", "metadata": {"headings": [{"headings_0": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}, {"headings_1": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auny ojdui Juaw pa \nwin\\_\\| v/N W/N W/N w/n  \nwin V/N V/N W/N V/N cc", "metadata": {"headings": [{"headings_0": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}, {"headings_1": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, [{"headings_0": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}, {"headings_1": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Te \u00a36T Te\u2019 T \n\u2018ez 016 bb\u2019 9  \n\\| \n\u2018Te 6T Ge TT \u20186z 46 vo 9  \nTS Hz os ad os 96 LS  \nCL os 0\u20190 00 \n\u2018Te 67 GE IT \u20186z 16 v/o ob  \n\u201822 TS v7 os CI 0s 9'6 LS  \n\u2018Cl os 0\u20190 00 \n\u2018Te 61T GE TT '6z L6 v/o 9  \n\u2018Le TS vi os \"eT 0s 9'6 LS  \nwas os o'o 00 \njou enb yau pe jou enb hu pa  \njou enb gnu pa jou enb jou enb", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JON enb ynu pa 30N enb Qu pa", "metadata": {"headings": [{"headings_0": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, {"headings_1": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30N enb yau pa 3ON enb JON enb \nON ON ON ON ON \nA] a s  \nA\\} 3 s A 3 s A 3 s  \nAl 3 s", "metadata": {"headings": [{"headings_0": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, {"headings_1": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, [{"headings_0": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, {"headings_1": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}], [{"headings_0": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, {"headings_1": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "metadata": {"headings": [{"headings_0": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, {"headings_1": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s\\|s s A s LA s\\|s s\\|s 3 s A] a s A \ns s PA s Dok s A] s rT. 3 s \na s A a s A a) s", "metadata": {"headings": [{"headings_0": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, {"headings_1": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, [{"headings_0": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, {"headings_1": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, {"headings_1": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ATA a s", "metadata": {"headings": [{"headings_0": {"content": "ATA a s", "page": 26, "level": 3}}, {"headings_1": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "En A so A sa A so A  \nsa \n89T egr 897 89T 89T", "metadata": {"headings": [{"headings_0": {"content": "ATA a s", "page": 26, "level": 3}}, {"headings_1": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, [{"headings_0": {"content": "ATA a s", "page": 26, "level": 3}}, {"headings_1": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jes yes Jes yes yes", "metadata": {"headings": [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J J 3 3 J \nOT g ot 8 oT 8 oT 8  \n97 8 \nuou vou uou uou vou a > 3 3 > \nT", "metadata": {"headings": [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}, [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}], [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}], [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "metadata": {"headings": [{"headings_0": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, {"headings_1": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Any a\u0131ddu wow pe \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, {"headings_1": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, [{"headings_0": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, {"headings_1": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Any ajdu\u0131 juew pa \nW/N win \u00a5/N v/n\\_\\| w/n  \nV/N win v/N v/n w/n \u20ac7 \n\u2018IT 002 00\u00b0 0 s.\\|s\u0131 \u2018oo T00 SL \u2018oo 000 6's \u2019s9 200  \n6's \u2018Ob 000 \n= \nTT OZ 0\u20190 00  \n\u2019oo 00 T oz \u201800 00 0 6S \u2018s9 00 z  \n6's \u2018Ob 00 0 \n\u2018TT 02 0\u2019o 00  \n\\\\sz\u0131 \u2018oo 00 T CZ \u2018oo 00 0 6/5 \u2018s9 00 T  \n6S \u2018Ob oo 0", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. 02 o'o 00  \ns\u0131 \u2018oo 00 T S\u0131 \u2018oo 00 0 6\u2019S \u20189 00 z  \n6\u2019S \u2018Ob oo 0", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nyou enb ynu pe  \nyou enb you pa jou enb ynu pa jou enb yau pe  \nyou enb ynu pa", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on enb ynu pa JON enb ynu pe JON enb ynu pe 30N enb yau pe", "metadata": {"headings": [{"headings_0": {"content": "on enb ynu pa JON enb ynu pe JON enb ynu pe 30N enb yau pe", "page": 26, "level": 8}}, {"headings_1": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30N", "metadata": {"headings": [{"headings_0": {"content": "30N", "page": 26, "level": 1}}, {"headings_1": {"content": "on enb ynu pa JON enb ynu pe JON enb ynu pe 30N enb yau pe", "page": 26, "level": 8}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "enb", "metadata": {"headings": [{"headings_0": {"content": "enb", "page": 26, "level": 8}}, {"headings_1": {"content": "30N", "page": 26, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "On on ON ON on \nA\\} 3 s  \nA a s \nla 3 5 A 3 s A a s  \nA 3 s", "metadata": {"headings": [{"headings_0": {"content": "enb", "page": 26, "level": 8}}, {"headings_1": {"content": "30N", "page": 26, "level": 1}}, [{"headings_0": {"content": "enb", "page": 26, "level": 8}}, {"headings_1": {"content": "30N", "page": 26, "level": 1}}], [{"headings_0": {"content": "enb", "page": 26, "level": 8}}, {"headings_1": {"content": "30N", "page": 26, "level": 1}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "metadata": {"headings": [{"headings_0": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}, {"headings_1": {"content": "enb", "page": 26, "level": 8}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "metadata": {"headings": [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A] 3 \nA] s A s LAT s \nPATA s PA s s PA 5 PA s PA 5 a] s  \nA a s  \n> 5 A 3 s A 3 s A a s \nA so A so so A so A se A sa", "metadata": {"headings": [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}, [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}], [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}], [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}]], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "got g9T 89T 89T 89T 897", "metadata": {"headings": [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jes jes ges Jeys Je 3eS J J 3 \u00a7 4 J \n9T 8 oT 8 97T 8 oT 8 oT 8 oT 8 \nuou uou you uou uou uou > 3 > a > 3 \nAung adui wew pe  \nAung ajdun quaw pa  \nAung ad quew po Aung aydw\u0131 usw pa Aung ad quew pa Med ie \n\\| \nAny ajdui yuau pe  \nAny oydu\u0131 juew pa", "metadata": {"headings": [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}]], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "metadata": {"headings": [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "w/n win win VIN V/N V/N  \nv/N win win V/N V/N v/n ve \n= Erler \u2018oo 000 o'r \u2018oo 000 EEIEE \u2018s6 000 92 \u2018os 000 8T 'sL 000 UT \u2018os 000 \\|\u2018 \n\u2018oo 00 0  \nO'b \u201800 00 0  \n\u2018S6 00 0 92% \u2018os 00 0 et \u2018GL 00 0 zZE\\|I\\| \u2018OS 00 0 \nler \u2018oo 00 0 O'b \u2018oo 00 0  \n92 \u2018os 00 0 87T \u2018SL 00 0  \ndr \u20180S 00 0 \nEr \u2018oo 00 0  \n0% \u2018oo oo 0  \nee \u2018s6 00 0 92 \u2018os 00 0 8'T \u2018GL oo 0 dr \u2018oS 00 0 \njou enb ynu pa  \njou enb yau pe  \nyou enb yau pe jou enb yau pa \nJON enb Yu po  \nION enb you pa", "metadata": {"headings": [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}]], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "metadata": {"headings": [{"headings_0": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, {"headings_1": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON ON on ON ON ON \noT 07 00 00 oT \n\u201eo8to2L\u00f6<z>ucmuux\u00e4\u00aeto wv =  \nuou  \nTI uq jeA an jo aw (Ip sau sip uad pas ON dxo Au mp sb", "metadata": {"headings": [{"headings_0": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, {"headings_1": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, [{"headings_0": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, {"headings_1": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}], [{"headings_0": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, {"headings_1": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}]], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uou", "metadata": {"headings": [{"headings_0": {"content": "uou", "page": 28, "level": 8}}, {"headings_1": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}], "page": 28, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Any ad quawi pe An) ayd\u0131u usw \nbT b'T \u2018$6 07 123 b'T 's6 07 \nAy\u0131ny a\u0131d\u0131u\u0131 Jusw po", "metadata": {"headings": [{"headings_0": {"content": "uou", "page": 28, "level": 8}}, {"headings_1": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, [{"headings_0": {"content": "uou", "page": 28, "level": 8}}, {"headings_1": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}], [{"headings_0": {"content": "uou", "page": 28, "level": 8}}, {"headings_1": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}]], "page": 28, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SC", "metadata": {"headings": [{"headings_0": {"content": "SC", "page": 28, "level": 8}}, {"headings_1": {"content": "uou", "page": 28, "level": 8}}], "page": 28, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018OT 000 00\u2019 \n00 0'0 00 \nDL A 3 s  \nA a s A] 3 s  \nA 3 5", "metadata": {"headings": [{"headings_0": {"content": "SC", "page": 28, "level": 8}}, {"headings_1": {"content": "uou", "page": 28, "level": 8}}, [{"headings_0": {"content": "SC", "page": 28, "level": 8}}, {"headings_1": {"content": "uou", "page": 28, "level": 8}}], [{"headings_0": {"content": "SC", "page": 28, "level": 8}}, {"headings_1": {"content": "uou", "page": 28, "level": 8}}]], "page": 28, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "metadata": {"headings": [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| A] A s A] 3 \u0131IT \nA\\} s\\|s A\\} s\\|\u0131s s  \nA] s\\|s \nPA 5 PA s RATA 5  \nPA 5 \nA 3 s A a] s 3 s  \nA 3 s \nA so A so A so  \nA so", "metadata": {"headings": [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}, [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}], [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}], [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}], [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}]], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BOT 89T ye pe pa dad vos 897", "metadata": {"headings": [{"headings_0": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}, {"headings_1": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s \nJe Je 3s\u0131p pu dod gun uon yes 4 J 9  \nJ", "metadata": {"headings": [{"headings_0": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}, {"headings_1": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, [{"headings_0": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}, {"headings_1": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}]], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 29, "level": 1}}, {"headings_1": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oT 8 9T 8 02 00 00 0  \n8 \nT 0 & 4 \u00b0 su jo Vv au A s y e p\\| 3 x \u0131d al p \nuou a  \nuou 3  \n2 ug [ea an jo ow pip seu SIP ued pas ON u de All mp sb uou >  \nT", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 29, "level": 1}}, {"headings_1": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}, [{"headings_0": {"content": "[|", "page": 29, "level": 1}}, {"headings_1": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}], [{"headings_0": {"content": "[|", "page": 29, "level": 1}}, {"headings_1": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}]], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Med ie", "metadata": {"headings": [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung adm usw po  \nAny a\u0131d\u0131m\u0131 wew pe \nmed je Any a\u0131du\u0131 ua pe Any ad usw pe  \nad quew pa \nv/N V/N W/N v/N \nV/N V/N V/N \\_W/N 97 \\|\\| \u2018OT 000 00\u2019 0 z\u20199 \u2018os 000 Ub \"bS 666  \noe \u2018oo 000 0\u20192 \u2018$9 IST Te\u2019  \n9 \n\u2018OT 00 0\u20190 00 79 \u2018os 00 0  \noe \u2018oo 00 0  \n07 s9 SZ Er ot \n\u2018OT 00 o\u20190 oo  \n29 \u2018os 00 0 tb \u2018bs 66 6  \nOE \u2018oo 00 0 07 sg SZ \u20acT gr \n\u2018OT 00 o\u2019o oo  \n2\u20199 \u2018os 00 0 tb \"bS 66 6  \nv\u2019E \u2018oo 00 0 07 sg SZ eT OT \njou enb ynu pa jou enb yau po Any enb yau po  \njou enb you pe Bo) SI \n\\_ 30N enb ynu pa JON enb ypu po Any enb yau pa  \nJON enb ynu pe \nON ON sak ON .", "metadata": {"headings": [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}, [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}]], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}

reports/Chunks/GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023.chunks.json

@@ -1 +0,0 @@
-{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF THE GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA - COVID-19 VACCINE DELIVERY SUPPORT (CDS) EARLY ACCESS WINDOW  \nFOR THE FINANCIAL YEAR ENDED 30\u2122 JUNE, 2023 \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA COVID-19 VACCINE DELIVERY SUPPORT (CDS) \u2014 EARLY ACCESS WINDOW  \nFOR THE FINANCIAL YEAR ENDED 30'! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [[], []], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "heading"}}, {"content": "I have audited the grant specific financial statements prepared by Ministry of Health (MoH) relating to the GAVI, The Vaccine Alliance cash grant to Government of Uganda in respect to the programmes undertaken under the partnership framework agreement for vaccine and/or cash support (COVID-19 Vaccine Delivery Support (CDS) \u2014 Early Access window) (the \u201cproject\u201d) set out on pages 7 to 15 which comprise the statement of assets and liabilities as at 30\" June 2023, and the statement of income and expenditure, statement of changes in accumulated funds and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. \nIn my opinion, the grant specific financial statements are prepared, in all material respects, in accordance with the basis of accounting described in Note 1.1 to the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "Basis for opinion  \n\\_  \nI conducted my audit in accordance with International Standards on Auditing (\u201cISAs\u201d). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement section of our report. I am independent of MoH in accordance with the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these 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. \nEmphasis of Matter  \nWithout modifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been disclosed in the financial statements of GAVI, The Vaccine Alliance Cash Grant to Uganda Project: \noe Basis of Accounting \nopinion on the financial statements does not cover the other information and I do not express 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 inconsistent 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  \nMinistry of Health management is responsible for the preparation of the financial statements in accordance with the basis of preparation disclosed in Note 1.1 to the financial statements and for determining that this financial reporting framework is acceptable in the circumstances. Ministry of Health management is also responsible for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "Auditor's responsibilities for the audit of the Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISAs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: \ne Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 3, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "_UGANDA"], "page": 1}]}

reports/Chunks/GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023.chunks.json

@@ -1 +0,0 @@
-{"paragraphs": [{"content": "REPUBLIC", "metadata": {"headings": [{"headings_0": {"content": "REPUBLIC", "page": 1, "level": 5}}], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "heading"}}, {"content": "THE OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF THE GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA - HEALTH SYSTEMS STRENGTHENING COVERAGE AND EQUITY  \nFOR THE FINANCIAL YEAR ENDED 30\u00b0! JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPUBLIC", "page": 1, "level": 5}}, [{"headings_0": {"content": "REPUBLIC", "page": 1, "level": 5}}]], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}, {"content": "ORIa;;", "metadata": {"headings": [{"headings_0": {"content": "ORIa;;", "page": 1, "level": 1}}, {"headings_1": {"content": "REPUBLIC", "page": 1, "level": 5}}], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA - HEALTH SYSTEMS STRENGTHENING COVERAGE AND EQUITY FOR THE FINANCIAL YEAR ENDED 30 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "ORIa;;", "page": 1, "level": 1}}, {"headings_1": {"content": "REPUBLIC", "page": 1, "level": 5}}, [{"headings_0": {"content": "ORIa;;", "page": 1, "level": 1}}, {"headings_1": {"content": "REPUBLIC", "page": 1, "level": 5}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "heading"}}, {"content": "I have audited the grant specific financial statements prepared by Ministry of Health (MoH) relating to the GAVI, The Vaccine Alliance cash grant to Government of Uganda in respect to the programmes undertaken under the partnership framework agreement for vaccine and/or cash support (Health Systems Strengthening Coverage And Equity) (the \u201cproject\u201d) set out on pages 8 to 16 which comprise the statement of assets and liabilities as at 30 June 2023, and the statement of income and expenditure, statement of changes in accumulated funds and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. \nIn my opinion, the grant specific financial statements are prepared, in all material respects, in accordance with the basis of accounting described in Note 1.1 to the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}, {"content": "Basis for opinion  \nI conducted my audit in accordance with International Standards on Auditing (\u201cISAs\u201d). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement section of our report. Iam independent of MoH in accordance with the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in \\_accordance with these 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. \nEmphasis of Matter  \nWithout modifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been disclosed in the financial statements of GAVI, The Vaccine Alliance Cash Grant to Uganda Project:  \n. \nopinion on the financial statements does not cover the other information and I do not express 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 inconsistent 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  \nMinistry of Health management is responsible for the preparation of the financial statements in accordance with the basis of preparation disclosed in Note 1.1 to the financial statements and for determining that this financial reporting framework is acceptable in the circumstances. Ministry of Health management is also responsible for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}, {"content": "Auditor's responsibilities for the audit of the Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISAs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: \nIdentify and assess the risks of material misstatement of the financial statements, whether o  \ndue to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}]], "page": 3, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}]}

reports/Chunks/Gulu Regional Referral Hospital Report of the Auditor General, 2023.chunks.json

@@ -1 +0,0 @@
-{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["CGV", "Chief Government Valuer"], ["CIL", "Consolidated Implementation Letter"], ["G2G", "Government to Government"], ["GoU", "Government of Uganda"], ["HCMS", "Human Capital Management System"], ["ICT", "Information and Communication Technology"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["IPPS", "Integrated Personnel and Payroll system"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGPPDA", "Local Government Public Procurement and Disposal Authority"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MoGLSD", "Ministry of Gender, Labour and Social Development"], ["MoPS", "Ministry of Public Sevice"], ["NAA", "National Audit Act"], ["NTR", "Non-Tax Revenue"], ["OAG", "Office of the Auditor General"], ["PFMA", "Public Finance Management Act"], ["PPDA", "Public Procurement & Disposal of Public Assets"], ["RRH", "Regional Referral Hospital"], ["RRH", "Regional Referral Hospital"], ["UGX", "Uganda Shilling"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Gulu Regional Referral Hospital, which comprise the Statement of Financial Position as at 30 th 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 Gulu Regional Referral Hospital for the year ended 30 th June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Gulu Regional Referral Hospital 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. \nThe mandate of the Gulu Regional Referral Hospital is to implement the National Health Policy Guidelines and improve the quality of life of the people in the region, to provide and make the essential drugs accessible to patients and to provide specialized and general health services in line with its referral status to the population within its area and even beyond. \nI 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. \nDuring the financial year 2022/2023, Gulu Regional Referral Hospital (RRH) had an approved budget of UGX. 17,677,764,198 out of which UGX. 17,672,332,191 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Recurrent (Wage)", "11,518,040,294", "11,512,608,291", "99.95"], ["2.", "Recurrent (Non-wage)", "5,169,723,904", "5,169,723,900", "100"], ["3.", "Development", "990,000,000", "990,000,000", "100"], ["", "**Total**", "**17,677,764,198**", "**17,672,332,191**", "99.97"]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget UGX", "Warrants UGX", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX. 17,672,332,191, I reviewed expenditure on activities/outputs worth UGX. 11,532,766,831 (65%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage Expenditure", "10,102,931,391", "10,102,931,391", "57%"], ["2", "Retooling of the Regional Referral Hospital", "275,016,878", "10,377,948,269", "59%"], ["3", "Outputs/activities performance review under budget", "1,154,818,562", "11,532,766,831", "65%"], ["", "**Total of the expenditure audited**", "11,532,766,831", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual Expenditure (UGX)", "Cumulative Actual expenditure (UGX)", "Cumulative %age out of total warrants"], "type": "table"}}, {"content": "Out of the hospital budget of UGX. 17,677,764,198 in the financial year 2022/2023, UGX. 10,102,931,391 (57%) was spent on employee costs which has been reported in the section on findings from the payroll special audit and the balance was utilized on major interventions. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 5, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No** Observation**", "**Recommendation**"], ["**Revenue Performance**  **Performance of Non Tax Revenue**  According to the approved budget, the Gulu RRH was supposed to collect revenue to the tune of UGX.340,000,000 however, by the end of the year only UGX.66,767,550 had been collected representing 20% performance as shown in the table below,  No Source Approved Variance budget Actual Collections Tax Revenues Non-Tax Revenues 0  340,000,000 0 66,767,550 0  273,232,450 Total Revenue 340,000,000 66,767,550 273,232,450 **1 2** **3** 1.1", "advised that Accounting Officer to initiate strategies to raise funds to improve Hospital infrastructures  and acquisition of dedicated Laboratory equipment and engage the relevant Ministries for wage and authority to recruit more staff to to I"]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "U nder collection of revenue at vote level negatively affects collections at Treasury level thereby denying government resources for implementation of budget activities.  \nThe Accounting Officer explained that the under collections was due to poor/ dilapidation infrastructure which was non- attractive, human resource gaps affecting services and lack of functional equipment such as dedicated Laboratory equipment. 1.2", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The hospital had an approved budget of UGX.17,677,764,198 from the various programs out of which UGX.17,672,332,191 was warranted resulting in a shortfall of UGX.5,432,007 representing a 99.9% performance.  \nThe performance of the warrants from each of the programs from which the hospital was allocated funds is shown in the table below;  \nProgramme Approved Warrants Variance %age Budget (UGX.Bn) (UGX.Bn) performance (UGX.Bn)  \nHuman Capital 17.678 17,672 0.0054 99.9 Development", "metadata": {"headings": [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 17.678 12.672 0.0054 99.9", "metadata": {"headings": [{"headings_0": {"content": "Total 17.678 12.672 0.0054 99.9", "page": 6, "level": 5}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 2}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The UGX.5,068,314,344 that was not warranted was meant for the p activities which were either partially or not implemented at all;", "metadata": {"headings": [{"headings_0": {"content": "Total 17.678 12.672 0.0054 99.9", "page": 6, "level": 5}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 2}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Programm Amount Activities Purpose of the", "metadata": {"headings": [{"headings_0": {"content": "No Programm Amount Activities Purpose of the", "page": 6, "level": 5}}, {"headings_1": {"content": "Total 17.678 12.672 0.0054 99.9", "page": 6, "level": 5}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". e not not unimplemented", "metadata": {"headings": [{"headings_0": {"content": ". e not not unimplemented", "page": 6, "level": 5}}, {"headings_1": {"content": "No Programm Amount Activities Purpose of the", "page": 6, "level": 5}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranted implement activity ed", "metadata": {"headings": [{"headings_0": {"content": "warranted implement activity ed", "page": 6, "level": 5}}, {"headings_1": {"content": ". e not not unimplemented", "page": 6, "level": 5}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Human 5,432,007 Pension To effect payments to Capital the retired Public Managemen Officers within the t  \nHospital.", "metadata": {"headings": [{"headings_0": {"content": "warranted implement activity ed", "page": 6, "level": 5}}, {"headings_1": {"content": ". e not not unimplemented", "page": 6, "level": 5}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 5,432,007", "metadata": {"headings": [{"headings_0": {"content": "Total 5,432,007", "page": 6, "level": 5}}, {"headings_1": {"content": "warranted implement activity ed", "page": 6, "level": 5}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "closed the staffing gaps.", "metadata": {"headings": [{"headings_0": {"content": "Total 5,432,007", "page": 6, "level": 5}}, {"headings_1": {"content": "warranted implement activity ed", "page": 6, "level": 5}}], "page": 6, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The warrants that were not utilized were meant for the I also advised the following activities that were partially or not implemented at all Accounting Officer to as shown in Appendix 1 (a). Failure to absorb funds always engage with negatively affected Health service delivery to citizens.  \nthe MoH and MoFPED to ensure timely The Accounting Officer explained that the unutilized warrants release of CIL and to were mainly Government-to-Government (G2G) funds, which ensure G2G staff are were not absorbed because of lack of staff and late release of recruited.  \nthe Consolidated Implementation Letter (CIL) by Ministry of  \nHealth (MoH) and MoFPED. He further explained that the  \nDevelopment funds of UGX.870m was not utilized due to lack  \nof contract renewal for the construction of a staff houses. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "Total 5,432,007", "page": 6, "level": 5}}, {"headings_1": {"content": "warranted implement activity ed", "page": 6, "level": 5}}, [{"headings_0": {"content": "Total 5,432,007", "page": 6, "level": 5}}, {"headings_1": {"content": "warranted implement activity ed", "page": 6, "level": 5}}]], "page": 7, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appropriateness of performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}, {"headings_1": {"content": "Total 5,432,007", "page": 6, "level": 5}}], "page": 7, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the work plans  \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts.  \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI observed that the budgets for all five (5) outputs assessed were supported by individual activity costing and budgets. \n1.5", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}, {"headings_1": {"content": "Total 5,432,007", "page": 6, "level": 5}}, [{"headings_0": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}, {"headings_1": {"content": "Total 5,432,007", "page": 6, "level": 5}}], [{"headings_0": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}, {"headings_1": {"content": "Total 5,432,007", "page": 6, "level": 5}}]], "page": 7, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "Implementation of outputs", "page": 7, "level": 2}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}], "page": 7, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I assessed the implementation of four (4) outputs that had I  \nadvised the been fully quantified with a total of thirty-seven (37) activities Accounting  \nOfficer worth UGX.1,154,818,562 and noted that;  \nensure unimplemented activities are rolled", "metadata": {"headings": [{"headings_0": {"content": "Implementation of outputs", "page": 7, "level": 2}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}], "page": 7, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Four (4) outputs with Thirty-seven (37) activities and over and given expenditure worth UGX.1,154,818,562 were fully priorities for implemented. Out of the thirty-seven (37) activities, the implementation in the hospital fully implemented twenty-eight (28) activities; and subsequent period. nine (9) activities were partially implemented", "metadata": {"headings": [{"headings_0": {"content": "Implementation of outputs", "page": 7, "level": 2}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}], "page": 7, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "i.  \nUndertook only nine (09) trainings of health workers to deliver KP friendly services out of the planned 14.  \nii. Conducted only seven (07) engagements with stakeholders in the HIV prevention out of the planned 11 engagements. \nRefer to Appendix 1(b) (i & ii) for details. \nAccounting Officer explained that the non-implementation of the planned activities was majorly associated with the G2G activities. The G2G activities were not implemented due to delayed release of the CIL; which was issued in October 2022, hence delayed recruitment of project staff. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Implementation of outputs", "page": 7, "level": 2}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}, [{"headings_0": {"content": "Implementation of outputs", "page": 7, "level": 2}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}], [{"headings_0": {"content": "Implementation of outputs", "page": 7, "level": 2}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}], [{"headings_0": {"content": "Implementation of outputs", "page": 7, "level": 2}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets", "page": 7, "level": 2}}]], "page": 8, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}], "page": 8, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In a letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all RRH budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in the Regional Referral Hospital to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nGulu Regional Referral Hospital had a wage budget of UGX.11,518,040,294, out of which UGX. 10,102,931,391 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}]], "page": 8, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget**  The Gulu RRH had an approved wage budget of UGX.8,110,353,682, and obtained supplementary funding of UGX.825,600,000 resulting into a revised wage budget of UGX.8,935,953,682 of which UGX.8,935,953,682 (100%) was warranted. Out of the total warrants, UGX.8,816,353,872 was utilized by the Gulu RRH resulting in un-utilized warrants of UGX.119,599,810 representing utilization of 98.7% as summarized in the table below. **Approv ed Budget UGX. Bn** 8.110 **Supple mentar y UGX. Bn** **Revised Budget** **UGX.** Bn** **Warrants UGX. Bn** **Payment** **s** Bn** **UGX.** **Unspent Balance UGX. Bn** 0.826 8.936 8.936 8.816 0.120", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}], "page": 8, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "Accounting Officer noted the observation. the analysis, I noted that; \uf0b7 There was an under absorption of UGX.119,599,810 From The", ""], ["**2.2**", "**Validation of employees on the RRH Payroll**  Gulu RRH had 352 employees on the IPPS payroll of which 345 (98%) were fully verified and 7 (2%) did not show up. addition, all individuals had accessed the payroll by end of June, 2023; therefore, none was captured as new records in my determination of the Gulu RRH wage bill. Officer explained that one person had died, two were drivers on interdictions, one individual was on sick leave and two individuals had retired from service. In Accounting", "advised the Accounting Officer to use the verified payroll  the Hospital payroll. to update I"], ["**2.3**", "**Inconsistencies in Employee Details**  A total of 50 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the Gulu RRH \u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer explained that action to correct employee details was being undertaken on the Human Capital Management System (HCMS) to address the gaps. Inconsistent The", "and ensure Accounting Officer should engage the affected staff  that employee records are duly updated and brought to the attention of the Ministry of Public Service. The"], ["a)", "**Review of the Gulu RRH Staff Establishment** Review of the establishment revealed; i) Out of 485 approved positions, a total of 339 positions were filled leaving a gap of 146 vacant positions. The Accounting Officer explained that efforts were being made with Ministry of Public Service and Ministry of Finance to have budget for wage increase, to enable recruitment of staff to fill the vacant posts. This has not been possible in the last three years.", "I  to advised the Accounting Officer re-assess the Hospital\u2019s  establishment and liaise with the MoPS and MoFPED with a view to mobilizing resources to fill critical positions to enhance service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}], "page": 9, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Implementation of outputs", "page": 7, "level": 2}}]], "page": 10, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER MATTER", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 10, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 10, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 10, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 10, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.0 Long Outstanding Payables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Long Outstanding Payables", "page": 10, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 10, "level": 1}}], "page": 10, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 41, 1 (a-c) of the Public finance management act 2015 states that (a) an Accounting Officer shall control the regularity and proper use of money appropriated to a vote, (b) be responsible for authorising any commitment made by a vote, and (c) control the resources received, held or disposed of by or on account of a vote \nA review of the statement of financial position on page 10 of the financial statements revealed that the Hospital had outstanding payables of UGX.267,286,364 (Trade creditors) by the end of the year. A review of the categorization and aging of the payables in note 26 on page 31 of the financial statements revealed amount relate to the previous financial years. \nThese long outstanding payables could lead to loss of funds due to litigation arising from delayed settlement.", "metadata": {"headings": [{"headings_0": {"content": "4.0 Long Outstanding Payables", "page": 10, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 10, "level": 1}}, [{"headings_0": {"content": "4.0 Long Outstanding Payables", "page": 10, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 10, "level": 1}}], [{"headings_0": {"content": "4.0 Long Outstanding Payables", "page": 10, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 10, "level": 1}}]], "page": 10, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "4.0 Long Outstanding Payables", "page": 10, "level": 1}}], "page": 10, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the supply, storage, administration and distribution of EMHS in the Hospitals revealed the following; \n5.1", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "4.0 Long Outstanding Payables", "page": 10, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "4.0 Long Outstanding Payables", "page": 10, "level": 1}}]], "page": 11, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "metadata": {"headings": [{"headings_0": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}], "page": 11, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Instruction 15.2.2 of Treasury Instruction 2017 states that so far as is possible the task of receiving and checking inventories shall be carried out by a public officer other than the one who places the orders and authorizes payment for the supplies, and the documentation should permit the various elements of the transaction, including ordering, receipt and payment, to be identified with and checked against each other. \nI noted that although the Resident City Commissioner was verifying/witnessing deliveries, five deliveries were not witnessed by an independent party as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}, [{"headings_0": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}]], "page": 11, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "25/11/2022", "6,461,824", "Not Witnessed"], ["2.", "04/10/2022", "440,838", "Not Witnessed"], ["3.", "21/07/2023", "14,290,920", "Not Witnessed"], ["4.", "20/07/2023", "43,635,836", "Not Witnessed"], ["5.", "28/11/2022", "72,487,861", "Not Witnessed"], ["", "**Total**", "**137,317,279**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}], "page": 11, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Cycle", "Delivery Date", "Value", "Remarks (witnessed or not witnessed)"], "type": "table"}}, {"content": "Failure to verify or witness deliveries by an independent and competent party creates vulnerabilities in the procurement process and posses a risk of loss of essential deliveries. \nThe Accounting Officer acknowledged the shortcoming and explained that although the Hospital always invited independent witnesses for NMS deliveries, other deliveries were not. He pledged to ensure that verification by independent witnesses would be for all deliveries.", "metadata": {"headings": [{"headings_0": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}, [{"headings_0": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}]], "page": 11, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 1}}, {"headings_1": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}], "page": 11, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all deliveries are witnessed and verified by an independent and competent Party to mitigate possible loss.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 1}}, {"headings_1": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}], "page": 11, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", ""], ["Leaking ceiling", "Wall with cracks"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 1}}, {"headings_1": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "Poor storage can result in deterioration or the development of poisonous degradation products that can be hazardous to the patient. \nThe Accounting Officer explained acknowledged the shortcoming and attributed it to inadequate funding of the Hospital. He explained that management had started the process of prioritizing and looking for funds to address the poor storage facilities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 1}}, {"headings_1": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 1}}, {"headings_1": {"content": "Deliveries not Verified/Witnessed by an Independent and Competent Party", "page": 11, "level": 1}}]], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 1}}], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders to ensure that the storage facilities are renovated. \n5.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 1}}]], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilization and Maintenance of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "According to Section 7 of Operation Manual for Regional Medical Equipment Maintenance Workshops and Medical Equipment Maintenance Guidelines, 2013, the RRH should plan and budget for maintenance under two main categories of Planned Preventive Maintenance and Breakdown maintenance to ensure efficient maintenance of medical equipment. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training of Health Workers, Engineers & Technicians", "metadata": {"headings": [{"headings_0": {"content": "Training of Health Workers, Engineers & Technicians", "page": 12, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "National Medical Equipment Policy (2009), paragraph 5.2.2 explains that; for effective equipment management, proper equipment user and application training must be carried out for the Health Workers and Engineers and Technicians in the use, operation, care, handling and equipment maintenance.", "metadata": {"headings": [{"headings_0": {"content": "Training of Health Workers, Engineers & Technicians", "page": 12, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The Hospital did not have user trainers per each health facilities as is required by the Policy.\n- The Hospital had an Equipment training plan. For the donated equipment (X-Ray Machine) by JICA in the year under review, the different users of the equipment were trained on how to use and maintain equipment.", "metadata": {"headings": [{"headings_0": {"content": "Training of Health Workers, Engineers & Technicians", "page": 12, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Inadequate training of other users on how to use the equipment leads to underutilization of equipment. \nAccounting Officer explained that the lack of user trainers at lower-level facilities was due to lack of trained staff; which was a mandate of the Ministry of Health that trains and certifies user trainers", "metadata": {"headings": [{"headings_0": {"content": "Training of Health Workers, Engineers & Technicians", "page": 12, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment", "page": 12, "level": 1}}, [{"headings_0": {"content": "Training of Health Workers, Engineers & Technicians", "page": 12, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment", "page": 12, "level": 1}}]], "page": 13, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Training of Health Workers, Engineers & Technicians", "page": 12, "level": 1}}], "page": 13, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with Ministry of Health to ensure that the health facility has a user trainer. \n5.5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Training of Health Workers, Engineers & Technicians", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Training of Health Workers, Engineers & Technicians", "page": 12, "level": 1}}]], "page": 13, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "metadata": {"headings": [{"headings_0": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Information on the Operational Status of The Equipment", "metadata": {"headings": [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 4.1.1 of the Operation Manual for Regional Medical Equipment Maintenance Workshops and Medical Equipment Maintenance Guidelines (2013) explains that an accurate inventory is important for proper maintenance planning and scheduling. It should be carried out in good time to inform decision making on equipping gaps, disposal and budgeting. \nI noted that following;", "metadata": {"headings": [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}, [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}]], "page": 13, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The Hospital has an equipment inventory database called Nomad that captures government health facility equipment in the region. The database is maintained by the Ministry of Health.\n- The equipment were not coded using relevant inventory code in both the database and the Hospital Asset register.", "metadata": {"headings": [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Poor equipment inventory and records management makes it difficult to reliably track equipment maintenance. \nThe Accounting Officer explained that the vote relies on codes issued by MOH and MoFPED for the NOMADS and IFMS assets management module respectively and that both systems were being managed by the ministries. He further stated that the codes in NOMADS database were not aligned to the ones in the IFMS assets management module.", "metadata": {"headings": [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}, [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}]], "page": 13, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Portal X\u2013Ray Machine", "", "The X-Ray Machine is not functional. This renders the equipment utilised."], ["2.", "Ultra  Sound Scan  Equipment", "", "The Ultra Sound Scan Equipment is only operated or manned by one person. The Radiology section tends to the overcrowded as one person serve many patients."]], "metadata": {"headings": [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}], "page": 14, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Equipment", "Pictorial Evidence", "Audit Findings"], "type": "table"}}, {"content": "This has affected service delivery in absence of the operators. \nThe Accounting Officer explained that the department only had one personnel who could not operate both machines at the same time. However additional staff had been deployed in the department", "metadata": {"headings": [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}, [{"headings_0": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Failure to Maintain an Updated Medical Equipment Database With Relevant", "page": 13, "level": 1}}]], "page": 14, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}], "page": 14, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoPS and MoFPED to recruit staff to operate the machines. \n5.7", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Information on the Operational Status of The Equipment", "page": 13, "level": 1}}]], "page": 14, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to Dispose Off Non-Functioning Equipment", "metadata": {"headings": [{"headings_0": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5.5 of National medical equipment policy (2009) on Disposal of Medical Waste the reasons for disposal include obsolescence, uneconomical use, and lack of spare parts. Maintenance workshop managers should report to the health facility in- charges or designated administration officers any equipment that is due for decommissioning and disposal. The workshop managers should advise on the risk that could arise from continuous use of the equipment. Accordingly, the health facility in-charges and designated administration officers should report the cases to the accounting officers to initiate the disposal process. Disposal procedures of medical equipment should be in line with the Environment Laws of Uganda, and PPDA Regulations.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Assorted Equipment", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Equipment", "Pictorial evidence", "Management response"], "type": "table"}}, {"content": "2. Portable X -ray Machine", "metadata": {"headings": [{"headings_0": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 15, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was caused by the delayed approval of the values by the Chief Government Valuer(CGV). However, the vote had started the process of Disposal of obsolete equipment.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 15, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}], "page": 15, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the matter with CGV. \n5.8 Dilapidated Buildings  \nThe Public Service Standing Orders state that the management of all Government properties in a given Ministry, Department or Local Government is the direct responsibility of the Responsible Officer, who shall make arrangements for the maintenance of such properties. Similarly, Paragraph 16.2 of the Treasury Instruction 2017 requires the Accounting Officer to prepare a budget for asset maintenance annually. \nAudit inspection of Hospital staff houses revealed that some of them were dilapidated and in dire need of repair the photos below refers. The inspection also revealed that toilets were not sufficient thus posing a risk of disease outbreak which could in turn affect the Hospital Patients as well. \nA detailed analysis of the Hospital budget revealed that the Hospital did not provide for asset maintenance as required by the Treasury Instructions.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}]], "page": 15, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", ""], ["Staff Housing units", "Toilets"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}], "page": 15, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "5.9", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to Dispose Off Non-Functioning Equipment", "page": 14, "level": 1}}], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Poor State of the Mortuary", "metadata": {"headings": [{"headings_0": {"content": "Poor State of the Mortuary", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 104.3 of the Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, requires a health facility to have a functional refrigerated storage system.  \nFurthermore, section 7.50.2 requires a health facility to have suitable infrastructure and equipment for the handling, storage and transportation of bodies. \nI noted that the mortuary had limited space, and utilizes a malfunctioning refrigerator. These inadequacies impacts the proper conduct of post-mortem examinations and the ability to preserve bodies until funeral arrangements are made. \nThe Accounting Officer attributed the frequent breakdowns of the old statutes of the equipment and inadequate resources of the Hospital to acquire a new one.", "metadata": {"headings": [{"headings_0": {"content": "Poor State of the Mortuary", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Poor State of the Mortuary", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Poor State of the Mortuary", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}]], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Poor State of the Mortuary", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer should liaise with Ministry of Health to obtain adequate funding for the effective operation of the regional Mortuary. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Poor State of the Mortuary", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Poor State of the Mortuary", "page": 16, "level": 1}}]], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "metadata": {"headings": [{"headings_0": {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In the year 2022, the Government of Uganda through the Ministry of Finance, Planning & Economic Development in concurrence with Ministry of Health agreed upon terms and conditions and provide information and procedures concerning the implementation of the Regional Referral Hospital Strengthening Activities which encompass on-going support for and planned assistance for multiple regional referral Hospital. \nThe Regional Referral designated under the Consolidated Implementation Letter (CIL) include Jinja, Mbarara, Lira, Moroto, Mbale, Gulu and Kabale. \nMy review of the Consolidated Implementations letter CIL, Budget, work plan and expenditure under the G2G project revealed the following; \n6.1", "metadata": {"headings": [{"headings_0": {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed Commencement of Project", "metadata": {"headings": [{"headings_0": {"content": "Delayed Commencement of Project", "page": 16, "level": 1}}, {"headings_1": {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 4.1 of the CIL states that actions and undertakings are necessary to begin to implement the Hospital activities under the CIL is October 1 2021. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "Delayed Commencement of Project", "page": 16, "level": 1}}, {"headings_1": {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "page": 16, "level": 1}}, [{"headings_0": {"content": "Delayed Commencement of Project", "page": 16, "level": 1}}, {"headings_1": {"content": "Government to Government Assistance for the Regional Referral Hospital Strengthening Activities", "page": 16, "level": 1}}]], "page": 16, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilisation of the G2G Budget", "metadata": {"headings": [{"headings_0": {"content": "Utilisation of the G2G Budget", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed Commencement of Project", "page": 16, "level": 1}}], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the IFMS to assess the extent of implementation of the approved budget and noted that the Hospital during the year under review had a budget of UGX.3,646,573,567 out of which 100% was released. \nHowever, the Hospital spent UGX.752,833,935 leaving a balance of UGX.2,893,739,632 representing 21% absorption of released funds.  \nThe unspent funds have affected services delivery. \nThe Accounting Officer explained that the under absorption of G2G funds was due to the delayed release of the consolidated implementation letter (issued in October", "metadata": {"headings": [{"headings_0": {"content": "Utilisation of the G2G Budget", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed Commencement of Project", "page": 16, "level": 1}}, [{"headings_0": {"content": "Utilisation of the G2G Budget", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed Commencement of Project", "page": 16, "level": 1}}], [{"headings_0": {"content": "Utilisation of the G2G Budget", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed Commencement of Project", "page": 16, "level": 1}}]], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. that resulted into delayed recruitment of project staff (that was majorly completed by March 2023) as well late approval of G2G budgets.", "metadata": {"headings": [{"headings_0": {"content": "Utilisation of the G2G Budget", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed Commencement of Project", "page": 16, "level": 1}}], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Utilisation of the G2G Budget", "page": 17, "level": 1}}], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to roll over these activities for implementation in the subsequent period. \n6.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Utilisation of the G2G Budget", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Utilisation of the G2G Budget", "page": 17, "level": 1}}]], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Untimely submission of required report", "metadata": {"headings": [{"headings_0": {"content": "Untimely submission of required report", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Para 10.7 requires the Hospital to prepare and submit to USAID a performance report that includes a comparison of actual accomplishments with the goals, standard, and objectives established for the relevant outputs. For instance, Quarterly updates on the Risk Mitigation Plan and Quarterly Financial reporting are required to be submitted 30 days after the end of each quarter, PEPFAR program expenditures reports by September 30 th , Quarterly VAT reports by 25 th of the month following the quarter. \nI was not availed any report to confirm whether the Hospital adhered to the provision.  \nAccounting Officer explained that the required documents were not readily availed by then due to inaccessibility of the responsible staff; however, the documents were still not availed for verification.", "metadata": {"headings": [{"headings_0": {"content": "Untimely submission of required report", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "Untimely submission of required report", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Untimely submission of required report", "page": 17, "level": 1}}], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to avail the required information to Parliament for follow up.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Untimely submission of required report", "page": 17, "level": 1}}], "page": 17, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 18, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu Regional Referral Hospital. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Gulu Regional Referral Hospital ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 18, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}], "page": 18, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"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": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}], "page": 18, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Gulu Regional Referral Hospital\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Gulu Regional Referral Hospital\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Gulu Regional Referral Hospital to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}], "page": 18, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOTHER REPORTING RESPONSIBILITIES  \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 18, "level": 1}}]], "page": 19, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 19, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}], "page": 19, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 19, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 19, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 18, "level": 1}}]], "page": 19, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 20, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 19, "level": 1}}], "page": 20, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1 (a): Utilization of Warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a): Utilization of Warrants", "page": 20, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 20, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Human Capital Development", "Advertising and Public Relations", "2,200,000"], [null, "Allowances (Incl. Casuals, Temporary, sitting allowances)", "2,141,367,229"], [null, "Beddings, Clothing, Footwear and related Services", "8,990,390"], [null, "Books, Periodicals & Newspapers", "1,290,000"], [null, "Consultancy Services", "60,000"], [null, "General Staff Salaries", "119,599,810"], [null, "Gratuity", "466,064,932"], [null, "Information and Communication Technology Services", "5,522,233"], [null, "Information and Communication Technology Supplies", "214,409,838"], [null, "Laboratory supplies and services", "75,000"], [null, "Maintenance - Buildings and Structures", "653,500"], [null, "Maintenance - Machinery & Equipment Other than Transport Equipment", "772,000"], [null, "Maintenance - Other Fixed Assets", "27,905,679"], [null, "Maintenance - Transport Equipment", "4,867,120"], [null, "Medical expenses (Employees)", "190,705,338"], [null, "Medical expenses (To general public)", "20"], [null, "Medical Supplies and Services", "61,936,881"], [null, "Membership dues and Subscription fees", "1,010,000"], [null, "Pension", "824,012,158"], [null, "Postage and Courier", "102,000"], [null, "Printing, Stationery, Photocopying and Binding", "13,398,895"], [null, "Property Management Expenses", "1,034,940"], [null, "Rent", "700,000"], [null, "Residential Buildings \u2013 Acquisition", "870,000,000"], [null, "Small Office Equipment", "885,000"], [null, "Special Meals and Drinks", "6,166,784"], [null, "Staff Training", "9,139,215"], [null, "Systems Recurrent costs", "168,639"], [null, "Travel inland", "359,282"], [null, "Welfare and Entertainment", "89,485,454"], ["", "", "**5,062,882,337**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a): Utilization of Warrants", "page": 20, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 20, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Programme", "Activities", "Amount"], "type": "table"}}, {"content": "Appendix 1 (b): Implementation of Planned Outputs i). Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (b): Implementation of Planned Outputs i). Fully implemented out-puts", "page": 21, "level": 2}}, {"headings_1": {"content": "Appendix 1 (a): Utilization of Warrants", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["SN", "Program", "Sub-Program", "PIAP-out", "Budget Out-put", "Total Output expenditure", "Total  No. of Activities", "Number of fully Implemented"], ["1.", "12 Human Capital Development", "02 Population Health, Safety and Management", "1203010508 Health facilities at all levels equipped with appropriate and modern medical and diagnostic equipment.", "320011 Equipment maintenance", "166,220,020", "9", "9"], ["2.", "13 Human Capital Development", "3 Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "49,304,006", "11", "7"], ["3.", "14 Human Capital Development", "4 Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "320033 Outpatient Services", "186,460,601", "14", "9"], ["4.", "15 Human Capital Development", "5 Population Health, Safety and Management", "1203011405 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "000013 HIV/AIDS mainstreaming", "752,833,935", "3", "3"], ["", "", "", "", "**Total**", "**1,154,818,562**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (b): Implementation of Planned Outputs i). Fully implemented out-puts", "page": 21, "level": 2}}, {"headings_1": {"content": "Appendix 1 (a): Utilization of Warrants", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "ii). Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "ii). Partially Implemented out-puts", "page": 21, "level": 2}}, {"headings_1": {"content": "Appendix 1 (b): Implementation of Planned Outputs i). Fully implemented out-puts", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["N o .", "Progra m", "Sub- program", "PIAP-Outs", "Budget Out-put", "Activities", "Total Out-put expenditure", "Tota l No activ ities in the outp ut", "Numb er of fully imple mente d activiti es", "No of partiall y  imple mente d activiti es", "No of activiti es that were not imple mente d", "Manag ement\u2019s Respon se"], ["1", "12- Huma n Capital Manag ement", "02- Population Health, safety and Manageme nt", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnosti c Services", "Training of service providers", "50,774,000", "11", "7", "4", "0", ""], [null, null, null, null, null, "Training of KP friendly services", null, null, null, null, null, ""], [null, null, null, null, null, "Procurement of HIV test kits", null, null, null, null, null, ""], [null, null, null, null, null, "Engagement of stakeholders in the HIV prevention effort to address the social cultural the HIV Epidemic factors that drive", null, null, null, null, null, ""], ["2", "12- Huma n", "02- Population Health,", "1203010514 Reduced morbidity and mortality due to", "320033 Outpatie nt", "Training of CSOs and service providers", "187,252,800", "14", "9", "5", "0", ""], [null, null, null, null, null, "Training of health workers to deliver KP friendly services", null, null, null, null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "ii). Partially Implemented out-puts", "page": 21, "level": 2}}, {"headings_1": {"content": "Appendix 1 (b): Implementation of Planned Outputs i). Fully implemented out-puts", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "ii). Partially Implemented out-puts", "page": 21, "level": 2}}, {"headings_1": {"content": "Appendix 1 (b): Implementation of Planned Outputs i). Fully implemented out-puts", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents", "Page", "List of Acronyms - iii", "OPINION - 1", "BASIS FOR OPINION - 1", "KEY AUDIT MATTERS - 1", "  1.0 Implementation of the Approved Budget - 1", "  2.0 Management of the Government Salary Payroll - 5", "EMPHASIS OF MATTER - 6", "  3.0 Change in Accounting Treatment for Non-current Assets - 6", "OTHER MATTER - 7", "  4.0 Long Outstanding Payables - 7", "OTHER MATTER - 7", "  5.0 Management of Essential Medicines and Health Supplies - 7", "6.0 Government to Government Assistance for the Regional Referral Hospital", "Strengthening Activities - 13", "OTHER INFORMATION - 14", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 15", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 15", "OTHER REPORTING RESPONSIBILITIES - 16", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 16"], "page": 2}]}

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-{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}], "page": 2, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}], "page": 3, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["**COC**", "Certificate of Compliance"], ["**ISSAIs**  International Standards of Supreme Audit Institutions", null], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**KCCA**  Kampala Capital City Authority", null], ["**KIIDP**", "Kampala Institutional And Infrastructure Development Project"], ["**MDA**  Ministries, Departments and Agencies", null], ["**NSSF**", "National Social Security Fund"], ["**NDP**  National Development Plan", null], ["**NTR**", "Non-Tax Revenue"], ["**PPDA**  Public Procurement and Disposal of Assets Authority", null], ["**PFMA**", "Public Finance Management Act, 2015"], ["**TAIs**  Treasury Accounting Instructions", null]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}], "page": 3, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2018", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA) for the year ended 30 th June 2018. These financial statements comprise of the statement of financial position, the statement of financial performance, statement of budget performance, Statement of Changes in Equity, cash flow statement together with other accompanying statements, notes and accounting policies. \nIn my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2018 and its financial performance and cash flows for the period then ended, in accordance with the provisions of the Public Finance Management Act, 2015, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Key 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. I have determined the matters described below to be key audit matters communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Implementation of Budget approved by Parliament  \nSection 45 (3) of the Public Finance Management Act, 2015 states that \u201c An Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)\u201d of the said Act. . It has been observed over years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery. Planning, budgeting and implementation of planned activities was taken as a thematic area for the year.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "In the overall office wide planning, I assessed risks like inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement entity planned activities. The focus was put on the planned major outputs of the entities which greatly impact on the wellbeing of communities. \nConsequently, I developed specific audit procedures which included the evaluation of the financial and annual physical performance by analysing government releases, testing consistency of planned outputs with the approved budget and verifying the accuracy and completeness of the reported actual outputs.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "In implementing the Mandate of facilitating the delivery of quality services to the people in Uganda\u2019s Capital City- Kampala in a manner that ensures value for money, management implemented a number of planned activities during the year. Implemented activities included; populating the Roads Management System (RMS) with traffic count data and training staff in RMS. Other activities include supporting 1269 farmers with inputs and knowledge, providing school infrastructure to Government aided secondary and primary schools, conducting Community Driven Development (CDD) program, registration of CBOs, registration of Birth and Deaths, support to People with Disability (PWD) Councils, Women's Council activities and Functional Adult Literacy (FAL) Program. KCCA also immunized children with measles vaccine, Pentavalent 3 (DPT3) vaccine, delivered drugs in KCCA health /NGO units and cared for OPD Patients in KCCA Operated Health Centers among others. \nHowever, I noted that activities like construction of walkways and accesses on Kisaasi Kyanja, Kawa lane, Kataza road, Kinawataka road, coronation road and support of all famers targeted with inputs and technologies among others were not implemented. The non-implementation of planned activities impacts on the achievement of the KCCA mandate. The non-implementation of planned activities impacts on the achievement of the KCCA mandate. \nThe Accounting Office explained that efforts have been put in place to ensure that the budgeting process and implementation of activities are streamlined. Appendix 1 shows the budgeting for and implementation of planned activities, and the related Management responses.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 6, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Domestic Arrears  \nDomestic arrears refer to the total value of unpaid bills for goods and services rendered to a Government entity, including wages and pension that remain outstanding at the closure of a financial year. There has been persistent accumulation of domestic arrears to unmanageable levels which has led to settlement of arrears that are not authorized, unbudgeted for, inadequately supported and in some instances there has been inadequate recognition and disclosure of the domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 6, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Consequently, domestic arrears were considered a key audit matter which needed to be examined to assess: the appropriateness of recording, recognition and disclosure of domestic arrears; the trend and the underlying factors; and the adequacy of the internal controls surrounding management of domestic arrears. \nDuring audit planning, I focused on examination of domestic arrears in regard to goods and services, salaries and wages, and pension and gratuity. I undertook the following procedures in relation to domestic arrears: a trend analysis over a period of three years to ascertain the underlying causes of accumulation; reviewed budget and commitment control procedures to assess their effectiveness; ascertained the authenticity of the supporting documentation and assessed the appropriateness of the accounting treatment. I also engaged the Accounting Officer to enable me arrive at the audit conclusions. \nBased on the procedure performed, I observed that trade creditors/payables totaling to UGX.43,880,243,429 remained unsettled at close of the year. Out of the amount, arears totalling to UGX.29,536,261,108 (67%) relate to 2016/17 financial year. The increasing arrears amount poses risks of litigation and related costs to the Authority \nThe continuous existence of domestic arrears implies that the Accounting Officer has not adhered to the commitment control system of Government that is meant to stop entities from committing Government beyond the level of availed resources. \nThe Accounting Officer explained that payment of domestic arrears had been prioritized but was constrained due to shortfall in non-tax revenue and garnishee orders issued by court on KCCA/KIIDP 2 Accounts. The Accounting Officer further explained that the Authority was engaging the Ministry of Finance, Planning and Economic Development for a supplementary budget to enable settlement of the obligations.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 7, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Non-remittance of Pay As You Earn (PAYE) and Valued Added Tax (VAT)  \nI observed that URA payables (VAT and PAYE) were UGX.21,422,284,868 as at 30 th June, 2018 broken down as follows; PAYE of UGX.20,745,588,266 and VAT of UGX.676,696,602.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 7, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "These arrears had not been paid at the time of audit in November 2018. Violation of the Income Tax laws attracts fines and penalties thus reducing funding for planned activities. \nManagement explained that KCCA\u2019s ability to clear its tax obligations has been constrained by low NTR collections in the FY 17/18. However payments during the first quarter of the FY 18/19 amounting to UGX.3,973,511,326 have been effected towards settlement of this obligation. Management further explained that they have also proposed a payment plan to Uganda Revenue Authority committing to clear this obligation by the end of the FY 2019/2020 for which an instalment has already been paid. \nI advised the Accounting Officer to adhere to the requirements under the tax law to avoid fines and penalties. The proposed payment plan to Uganda Revenue Authority committing to clear this obligation should be embarked on so as to clear the tax obligation and avoid unnecessary costs in form of penalties.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Outstanding trade and other receivables  \nThe trade and other receivables presented in the statement of financial position decreased from UGX.47,156,334,104 to UGX.44,095,770,425 (representing 6% decrease from the previous year\u2019s balance). Out of the receivables amount, I noted that property rates decreased from UGX.37,541,703,512 to UGX.30,853,005,506 while ground rent increased from UGX.13,149,884,157 to UGX.15,841,166,975. Some of the outstanding receivables may necessitate writing off the debts thus causing financial loss to the Authority.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Management explained that the long outstanding receivables to difficulties in collection of the old roll for central and Nakawa divisions after publishing of the new roll, inadequate staff to follow up debtors, verifying owner-occupied properties, non-enforcement of lease agreements by KDLB on the basis of unpaid ground rent, cleaning up of ground rent register which lead to identification of new debtors and challenges in collection of Commercial road users\u2019 fees. \nThe Accounting Officer is advised to ensure that overdue debts are identified for write off. Meanwhile, the Accounting Officer\u2019s implementation of the stated response is awaited.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Legal costs - UGX19,445,101,578  \nThe Authority spent funds totaling UGX.19,445,101,578 on legal costs during the year under review. A review of the statement of financial position revealed that management disclosed a sum of UGX.5,032,868,969 as provision for legal costs for the period under review. This represents a decline of provisions on legal costs by UGX.12,500,755,011 (71%) from the prior year. It was also noted that taxes and interest costs on a number of these cases were yet to be determined by court. This is an indication that the legal costs payable are likely to increase.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Furthermore I noted contingent liabilities amounting to UGX.39,818,479,736 for cases where KCCA has been sued or is likely to be sued, an indication that there is a possibility that the legal costs may severely constrain the activities of the Authority in the near future. Delayed payment of legal costs caused cash flow constraints during the year. For instance the Authority received Garnishee orders which impacted on the implementation of planned activities. Delays by the Authority to offset interest bearing judgments in a timely manner may lead to incurring more penalties in terms of interests arising from delayed payments. \nThe Accounting officer explained that the delay to settle interest bearing judgments in a timely manner was mainly on account of the long court process and inadequate funding provisions. The Accounting Officer further explained that Management will ensure that there are adequate budget provisions to take care of interest bearing legal cases.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Review of Multiplex Contract  \nOn 9 th August 2017, KCCA and M/s Multiplex amended the contract for management and modernization of street parking where the monthly contract amount payable was revised", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "from UGX.140.3 million to UGX.375 million. The parking fees were also revised from UGX.400 to UGX.1000 for the first two hours and UGX.800 for the extra 30 minutes of the subsequent hours. On 13th February 2018, KCCA and M/s Multiplex made a second amendment to the contract to include performance measures and additional streets for controlled parking were included. \nA review of the M/s Multiplex revenue ledgers indicated that the contractor owed the Authority UGX.433.8 million as at 30th June 2018. KCCA conducted an audit of the Multiplex contract for the period September 2017 to May 2018 which revealed that despite the contract revisions, the contractor breached the contract through; late remittance of funds (after 15th of the subsequent month), failure to provide KCCA with access to the contractor\u2019s Management Information System, continuous variation of parking spaces and failure to mark parking slots. \nKCCA could be losing revenue due to inability to enforce contract terms. \nThe Accounting officer explained that a contract management team was set up comprising staff from ICT, Directorate of Engineering and Directorate of Revenue which is constantly following up the contractor through timely reviews of their monthly submissions and quarterly inspections. \nI advised the Accounting Officer to ensure that the contract terms are complied with to avoid risk of revenue loss.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 4}}], "page": 10, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Authority\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kampala Capital City Authority, and using the Financial Reporting Guide 2018 unless the Accounting Officer has a realistic alternative to the contrary.  \nThe Accounting Officer is responsible for overseeing the Authority\u2019s\u2019 financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}, [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}], [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Authority\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Kampala Capital City Authority to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \ncircumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "As required by the Kampala Capital city Authority Act (KCCA), 2010 and the National Audit Act, 2008, I report to you, based on my audit, that;", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- I have obtained all the information and explanations, which to the best of my knowledge and belief were necessary for the purpose of my audit.\n- In my opinion, proper books of account have been kept by the Authority so far, as appears from my examination of those books; and\n- The statement of financial position and statement of comprehensive financial performance, cash flow statement, sstatement of comparison of budget and actual amounts are in agreement with the books of account.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "In accordance with Section 13 and 19 (1) of the National Audit Act, 2008, I have a responsibility to report material findings on the compliance by KCCA with specific legislations, agreements and directives. I report to you that;  \nExcept for the matters raised below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows:", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Interest on Delayed Payments-UGX. 714,318,282  \nM/s Stirling Civil Engineers Ltd was contracted on 26 th May 2016 under Lot 1 and Lot 2 for the reconstruction and upgrading of some of the Authority\u2019s roads. The contracts were to run for periods of fifteen (15) months. It was noted that during the year under review, a sum of UGX.714,318,282 was incurred as accumulated interest on delayed payments for civil works. The accumulated interest resulted into an increase in the cost of civil works which could have been avoided. These funds would have been used to implement other entity activities.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "The Accounting Officer explained that the interest in question was charged on multiyear contracts because of delayed payments for these contracts which was due to inadequate funding from Government. The Accounting Officer further explained that the Authority shall continue to engage Government for more funding to enable the Authority pay the certificates on time and review contract terms and engage the contractors to take care of situations where payments are likely to delay such that interest and penalties are avoided. \nI await the outcome of Accounting Officer\u2019s efforts to ensure timely payment of contractors and also consider reviewing contract terms and engagements to take care of situations where payments are likely to delay.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Unapproved Human Resource Manual  \nSection 45(2) of the Public Finance and Management Act 2015(PFMA) requires an accounting officer to put in place effective systems of risk management and internal controls in respect of all resources and transactions. I noted that Management submitted a draft Human Resource Manual to the Ministry of Public Service but it was yet to be approved.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Operating without approved guidelines may result into selective application of human resource standards which may hinder achievement of the Authority\u2019s strategic objectives. \nThe Accounting officer explained that the KCCA Management has been engaging with Ministry of Public Service and key milestones had been achieved. The Accounting Officer further explained that KCCA Management and the Ministry of public service have had five engagements to review all the clauses in the proposed manual and the last engagement was on the 7 th November 2018 where the review of the entire manual was completed and agreed upon corrections are compiled for final submission.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Staffing gaps  \nThe approved KCCA structure provides for 1464 positions across the ten (10) Directorates) out of which 1128 positions are filled resulting into a shortfall of 336 positions", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "(representing 23%). Key positions such as Deputy Executive Director, Deputy Directors and Managers among others were vacant at the year end. \nThe staffing gaps were due to inadequate funding and also delays by Ministry of public service and Public service commission to approve some recruitments. Staffing gaps in vital positions of the organization affects the performance and overall achievement of organization\u2019s goals and objectives. This has a negative effect on service delivery and could be a contributory factor to unrealized targets. \nThe Accounting Officer explained that the workload assessment for the Authority was carried out and proposed a new organizational structure that reflects the workload for the Authority with optimum number of staff across all directorates was approved in November", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2016. The Accounting Officer further explained that the new approved structure for the Authority has not been implemented mainly due to inadequate budget allocation to recruit the staff as per the approved structure and where the budget is available, the Ministry of Public Service has not given clearance to the Public Service Commission as required by the standing orders section (A-n) (ii) to go ahead and fill the vacant positions on the KCCA structure. Furthermore even where the Public Service Commission has gone ahead to carry out interviews, they have had to withhold the minutes until the Ministry clears the wages bill.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to continue engaging the Ministry of Public Service and Public Service Commission to ensure that staffing gaps are filled.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Certificate of compliance (CoC) by NPA  \nAccording to Sections 13(6) and 13(7) of the PFM Act, 2015 a Certificate of Compliance (CoC) is issued by National Planning Authority (NPA) every year to all Government entities. NPA issues certificate of compliance with the aim of ensuring that the national budget, comprising of sector, MDA and Local Government budgets are focused on implementing national development plans (NDP). Specifically, the CoC requires the budget framework paper (BFP) and Annual budgets to be in line with NDP.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "The Certificate of Compliance issued by NPA revealed that KCCA performed at satisfactory level (75%). However, the following key emerging issues were identified in the CoC.  \n\uf0d8 There is under absorption of budgeted funds arising from delayed counterpart funding from Government of Uganda for land acquisition for the right of way.  \n\uf0d8 Majority of KCCA projects as they appear in the public investment plan (PIP) are recurrent in nature.  \n\uf0d8 Key transformation projects like the Light Rail and Bus Rapid Transport (BRT) have failed to take off yet they are instrumental in achievement of the NDPII. \nFailure to address the above key issues may result into non-achievement of the objectives of the National Development Plan. \nThe Accounting Officer explained that key emerging issues raised were due to delays in securing of right of way, lack of financing and suspension of civil works following complaints by some of the PAPs. The Accounting Officer further explained that all the issues had since been addressed and works had progressed and efforts to advance the BRT project are ongoing in collaboration with the Ministry of Works and Transport MoWT, the French Development Agency (AFD) and the World Bank. \nI advised the Accounting Officers to ensure that planned activities are implemented in accordance with the budget and National Development Plan.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Field inspections  \nField inspection of KCCA schools, Health Centres, Markets and Kabalagala Youth Centre was conducted for purposes of verifying the Authority\u2019s undertakings in relation to its core objectives of effective service delivery in the city and the following were observed: Details of inspection are in appendix III.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": [["Markets Namuwongo markets) (Nakawa and", "\uf0b7 The rubbish collectors and cleaning personnel lacked basic like gloves, gumboots detergent and brushes among others. items \uf0b7 The Authority does not have a cesspool emptier as the one available is too old to serve the purpose.", "\uf0b7 A new solid waste management system is yet to be introduced where the generators of waste are responsible of its storage until when the truck collects it, that is; Self-loading system. Sensitization is underway. Hence poor solid waste management at the skip will"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": [["", "", "be eliminated. \uf0b7 Due to limitations by the budget, the workers were given a pair of gloves in October 2018 and have been required  for themselves a pair of gum boots. to buy \uf0b7 KCCA has increased public health inspections in markets and engagement of market leadership  to have regular clean-ups by the market community members. is underway"], ["Hospitals kisenyi health centres) (Kawala and", "\uf0b7 Inadequate staffing in hospitals thus leading to a long waiting time. \uf0b7 There were Limited Maternity delivery beds. \uf0b7 Storage of expired drugs was noted in same stores with non-expired drugs. \uf0b7 There were a number of drug stock outs for instance some ARVs combinations like ABC 3TC 600/300, DTG, EFV 200mg among others. These have been out of stock since August 2018.", "\uf0b7 Budget allocation for medical supplies is undertaken by MOH based majorly on the level of health facility. This does not provide for equity in allocation based on the fact that KCCA health units are heavy on volume in terms of OPD attendances."], ["Schools (Nakivubo Blue Primary School, Kisasi Primary School)", "\uf0b7 It was noted that at Kisasi Primary School, Toilet pupil ratio is 1:85 the pupils have to line for the toilets at break time. \uf0b7 Teacher, pupil ratio is 1:53, classroom, pupil ratio is 1:95 far above the standard of 1:50. \uf0b7 Nakivubo Blue Primary School land is not fenced.", "\uf0b7 Toilet, pupil ratio; KCCA is working with GIZ to intervene in this regard. \uf0b7 DESS is constrained with funds (wage bill) to recruit more teachers. Engagements are ongoing with the MOES on wage enhancement. \uf0b7 The unfenced part of the wall was planned in the ongoing financial year and is currently"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 17, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": [["", "", "under procurement."], ["Kabalagala Youth Centre", "to \uf0b7 The KCCA Kabalagala Youth Centre was completed and handed over the Authority on 5 th February 2016 pending landscaping and completion of the perimeter however by the time of the audit this had not been done although the Centre was operational. This was attributed to land encroachment and the resultant court cases. yet \uf0b7 There was no strategy to sustain the Centre in case of a reduction in funding as the Centre is fully funded by the Authority and has not  developed alternative revenue streams from its operations. It was noted that the students that access services at the Centre are not charged any fees and the student\u2019s access the services at no cost. \uf0b7 The Centre given its location mainly attracts youths in the surrounding areas of Makindye living out the other 4 divisions of Kampala", "The Centre is 100% funded under NTR and the Authority is committed to continue supporting the Centre. Management is soliciting for partnerships to support the Centre. To date, Management  secured partnerships  Plan International to the innovation Hub and, Art Ericson to set up a multi-purpose skills and Sports Centre worth $1m.The procurement of scoring machine  is underway. for shoe making has  from support a"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": "\uf0d8 With the School land not fenced there is a risk of vandalism, insecurity and encroachment of school land. The non-payment of teachers affects their morale and thus will eventually lead to poor performance.  \n\uf0d8  \nIn the absence of alternative revenue streams, the Centre may not sustain its services to the Community. \nI advised the Accounting Officer to: \n\uf0d8  \nEngage market committees to ensure that market facilities are regularly cleaned. \n\uf0d8 Continue engaging the relevant stake holders to have the issues affecting service deliver in the Health Centres addressed. \n\uf0d8 Continue liaising with Ministry of Education and other stake holders in regards to wage enhancement, increase in the number of teachers in the schools, construction of toilets among others. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "KAMPALA \n20 th December, 2018.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix 1: Budget performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 21, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["**Development Project:** Kampala Rehabilitation 1253 Road", "**Output:** 04 06 80 Urban Road Construction", "\uf0b7 Populating iRoads RMS with traffic count data; further training on iRoads; final  project presentation  and handover. \uf0b7 Section maintenance and attending to any defects that may arise (Lugoba - 3.85km, Bahai - 2.8km, Kyebando Central, Kawaala \uf0b7 Maintenance attending defects that and to any may arise is ongoing on Lugoba, Bahai, Kyebando  Central,  section. Kawaala \uf0b7 Completion of snags and release of retention at Mutundwe, Weraga, Wansaso, Kiyimba, Kyabaggu  Contract closed on", "46,576,457,949", "46,576,457,949", "(Lugoba -Populating iRoads RMS with traffic count  data; further training on iRoads;  final project presentation and handover.  -Section maintenance and attending to any defects that may arise  - 3.85km, Bahai - 2.8km, Kyebando Central, Kawaala -Maintenance and attending to any defects that  may  ongoing  Lugoba,  Kyebando  Central, Kawaala section.  \uf0b7 Completion of and of at is on Bahai, arise snags release retention Mutundwe, Weraga, Wansaso, Kiyimba, Kyabaggu \uf0b7 Contract closed", "UGX. 1,059,526,117 on other activities such as compensations  and payment for taxes for street light which was budgeted under other line items as a result the following activities were not completed. to maintenance  and attending  any defects that may arise (Lugoba - 3.85km, Bahai - 2.8km, Kyebando  Central, Kawaala \uf0b7 to \uf0b7 -Maintenance and attending  any defects that may arise on ongoing on Lugoba,  Bahai, Kyebando", "The observation is noted planned outputs  for Construction of walkways  and accesses  on Kisaasi Kyanja, kawa  lane, Kataza  road, Kinawataka road, and Coronation road as observed were in error at input of the budget tool. See page 133 of MPS. The"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 21, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Vote function output", "Item description", "Planned outputs/Quantity", "Amount (Shs) budgeted", "Amount released (Shs)", "Actual output/ Quantity", "Audit Remarks", "KCCA Management response"], "type": "table"}}, {"content": [["", "\uf0b7 the  following roads Go down, Bukasa  ring, Kibuli, Church. Completion  of construction  of walkways  and accesses  on Kisaasi  Kyanja, kawa lane, Kataza rd., Kinawataka road, coronation road.", "", "", "", "on the following roads  Go down,Bukasa ring,  Church Kibuli,", "", "", null], ["0423 Facilities Grant Schools'", "Output 070880 :Primary education infrastructure construction", "School  provided Government primary schools infrastructure in aided", "454,642,450", "454,642,450", "School infrastructure in aided provided Government primary schools", null, "funds, however Management received all  UGX.42,250,263  was diverted for the Contractors for four unit single storeyed staff quarters at Kansanga Seed Secondary School which had a separate budget line.", "The Observation is noted. Payment of UGX 42,250,263 for  Kansanga Seed Secondary School  was erroneously charged out of this budget line under  Primary school infrastructure instead  Secondary school\u2019s infrastructure and correction was not made in time. of The"], ["", "Output 070881 Secondary", "School provided infrastructure in", "936,544,745", "936,544,745", "Phase 1 of the project to construct a 9-", null, "Despite receiving all the funds only UGX.", "The Observation is noted."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 22, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "20 \neducation Government aided infrastructure secondary schools construction \nclassroom block at 642,171,765 was spent  \nKansanga  \nSeed on secondary schools The Payment of Secondary School is and the balance of UGX 294,372,980 now complete.  \nUGX.294,372,980 was for Kyaggwe road spent on refurbishment primary school of Kyaggwe road was erroneously Primary school which charged out of had a separate budget this budget line line. under secondary school infrastructure instead  \nof primary school\u2019s infrastructure and correction was not made in time. \n21", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}]], "page": 22, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix 11-", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["18/01/2018", "16347238", "Stirling Engineering Ltd", "IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "2,331,451", "229,387,964"], ["18/01/2018", "16347237", "Stirling Engineering Ltd", "IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "26,424,436", "255,812,400"], ["3/5/2018", "17628404", "Stirling Engineering Ltd", "IPC no.14 for reconstruction and/or upgrading of the NMT pilot corridor (Namirembe-Luwum), Archer, Mengo hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "13,575,539", "269,387,939"], ["14/06/2018", "18106732", "Stirling Engineering Ltd", "IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division.", "268,140,209", "268,140,209"], [null, null, null, "Ref: KCCA/WORKS/15- 16/00074-LOT 1", null, null], ["", "S/Total 1", "S/Total 1", "Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1", "", "268,140,209"], ["LOT 4", "", "", "", "", ""], ["17/01/2018", "16335733", "Stirling", "IPC No.11 in relation to", "83,410,202", "444,930,343"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Date", "Payment Reference [IFMS /EFT]", "Payee", "Details", "Cumulative Interest in the Certificate", "Cumulative Interest under the Contract as Internal audit payment review reports"], "type": "table"}}, {"content": [["18/01/2018 18/01/2018", "16347238 16347238", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1 IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "2,331,451 2,331,451", "229,387,964 229,387,964"], ["18/01/2018 18/01/2018", "16347237 16347237", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1 IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "26,424,436 26,424,436", "255,812,400 255,812,400"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Date Date", "Payment Reference [IFMS /EFT] Payment Reference [IFMS /EFT]", "Payee Payee", "Details Details", "Cumulative Interest in the Certificate Cumulative Interest in the Certificate", "Cumulative Interest under the Contract as Internal audit payment review reports Cumulative Interest under the Contract as Internal audit payment review reports"], "type": "table"}}, {"content": [["14/06/2018 14/06/2018", "18106732 18106732", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division. IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division.", "268,140,209 268,140,209", "268,140,209 268,140,209"], [null, null, null, "Ref: KCCA/WORKS/15- 16/00074-LOT 1 Ref: KCCA/WORKS/15- 16/00074-LOT 1", null, null], ["", "S/Total S/Total  1 1", "S/Total S/Total  1 1", "Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1 Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1", "", "268,140,209 268,140,209"], ["LOT LOT  4 4", "", "", "", "", ""], ["17/01/2018 17/01/2018", "16335733 16335733", "Stirling Stirling", "IPC IPC  No.11 No.11  in in relation relation to to", "83,410,202 83,410,202", "444,930,343 444,930,343"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 4", "\uf0b7 Implementation of Budget approved by Parliament - 4", "\uf0b7 Domestic Arrears - 5", "Emphasis of Matter - 6", "\uf0b7 Non-remittance of Pay As You Earn (PAYE) and Valued Added Tax (VAT) - 6", "\uf0b7 Outstanding trade and other receivables - 7", "\uf0b7 Legal costs - UGX19,445,101,578 - 8", "Other Matter - 8", "\uf0b7 Review of Multiplex Contract - 8", "Other Information - 9", "Responsibilities of the Accounting Officer for the Financial Statements - 10", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 10", "Other Reporting Responsibilities - 12", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 12", "\uf0b7 Interest on Delayed Payments-UGX 714,318,282 - 12", "\uf0b7 Unapproved Human Resource Manual - 13", "\uf0b7 Staffing gaps - 13", "\uf0b7 Certificate of compliance (CoC) by NPA - 14", "\uf0b7 Field inspections - 15"], "page": 2}]}